Organisations are being impacted by the coronavirus (COVID-19) pandemic, either directly or indirectly, and the evolving economic uncertainty and risk may have significant financial reporting implications. Management of organisations are maintaining their focus on these financial reporting impacts and their regulatory obligations.
We have created the below COVID-19 Financial reporting resource centre to help you better understand the potential accounting and reporting implications for your organisation in the Australian environment, and the actions management can take now. This centre will be regularly updated, including for financial reporting impacts arising from government stimulus packages and for Australian regulatory guidance. Questions organisations may have around interactions with their financial statements' auditors are also included.
- JobKeeper payments reporting for listed entities – October 2021
- Government guarantees for SMEs and the Arts – May 2021
- ASX200 Trends in corporate reporting – 3 November 2022
- Impact of COVID-19 on impairment assessments – 26 June 2020
- COVID-19 – How expected is that ECL? – 22 June 2020
- Flow of credit during COVID-19: reporting impacts – 6 May 2020