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- W3043081570 abstract "The COVID-19 outbreak has impacted significantly on the movements of goods and people through the world causing interruptions at many levels in the financial and industrial environment with a significant impact on financial reporting. The purpose of the following review is to analyse some of the main accounting implications of the outbreak in the IFRS financial statements and the first responses at international level by the standard-setters. In the first part, the analysis will be focused first on the main implications for periods ended on 31 December 2019 and then on the effects for the 2020 reporting periods onward. As per 2008 global financial crisis (GFC), that began in 2007 with a depreciation in the subprime mortgage market in the United States, the main international standard-setters (IASB and FASB) has proposed amendments of the standards to react to some implications of the COVID-19 pandemic. In the second part of this review will be summarised the main responses, including the documents and proposed amendments issued by the IASB regard-ing IFRS 16 Leases accounting for lease concessions related to the effects of the COVID-19 pandemic." @default.
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- W3043081570 date "2020-06-01" @default.
- W3043081570 modified "2023-09-23" @default.
- W3043081570 title "Dialogue with standard setters. Potential impacts of the COVID-19 on IFRS financial statements" @default.
- W3043081570 doi "https://doi.org/10.3280/fr2020-001005" @default.
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