16 June 2020
In the light of the ongoing COVID-19 pandemic, financial reporting for the first half of 2020 has been extremely challenging. This IFRS in Focus is addressed to high level executives and audit committees and takes a strategic look at what are likely to be the most common hot topics for the upcoming financial reports, whether annual or interim. The publication explains as to why those topics are trending and what might be some of the related tension points. It is an overview of critical accounting issues that are addressed in more detail in our IFRS in Focus on accounting considerations related to the coronavirus 2019 disease.