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  • IFRS Illustrative Disclosures - COVID-19 Supplement

IFRS Illustrative Disclosures - COVID-19 Supplement

08 December 2021

The effects of COVID-19 continue to have an effect on entities reporting with calendar 2021 year-ends and beyond. BDO’s 31 December 2021 Illustrative IFRS Disclosures – COVID-19 Supplement publication includes a useful checklist for assessing whether financial statements include disclosures that may arise as a result of COVID, as well as dozens of illustrative examples relating to going concern, impairment of assets, government assistance, rent concessions and more.

The publication may be accessed here: