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Our insights in the topic

Determination of expected credit losses in light of the Covid-19 pandemic
Determination of expected credit losses in light of...

ESMA and IASB published short papers about IFRS 9 in light of the challenging environment.

Effect of COVID-19 to reassessment of the credit risk
Effect of COVID-19 to reassessment of the credit risk

How the credit risk of borrowers and other debtors has been reassessed due to the COVID-19

COVID-19 and the relevant going concern considerations
COVID-19 and the relevant going concern considerations

The effects of COVID-19 on the going concern considerations.

Effects of COVID-19 on expected credit losses calculations
Accounting treatment of the payment moratorium

How banks have to do modification assessments on these loans according to IFRS standards.

Are government grants recognised in the right period and appropriately measured?
COVID-19 & Government grants: what to recognise?

How government grants should be accounted in the financial statements.

Effects of COVID-19 on expected credit losses calculations
Effects of COVID-19 on expected credit losses calc...

The effects of COVID-19 on expected credit losses calculations.

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Ágnes Rakó

Partner
András Dezsényi

András Dezsényi

Director