COVID-19: Financial Reporting Guide V2



In March, 2020 we released Version 1 of this financial reporting guide which provided an overview of the financial reporting implications of COVID-19.   As suspected, COVID-19 has evolved and an update to the guidance was required.  In March 2021 we released Version 2 of the guide.  In addition to discussing the various measurement, presentation and disclosure matters applicable to both private enterprises and NPOs, we have provided further sample financial statement disclosures for COVID-19 Impact Disclosures, Changes in Accounting Estimates, Lease Modification Concessions provided by the Accounting Standards Board, and Contingencies.

Any client who purchased Version 1 of this guide has been provided an updated version free of charge via email.



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