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As the COVID-19 coronavirus pandemic continues, the heightened economic uncertainty and risk may have significant financial reporting implications for your company.

These articles, blogs and podcasts explore the potential accounting and disclosure implications. For example, the uncertainty about the future economic outlook poses a significant challenge when making estimates and assessing a company’s ability to continue as a going concern.

Communicating effectively has never been more important. This means telling your story in your financial reports, and explaining the judgements and the estimates made in making them through clear, meaningful and specific disclosures.

As we focus here on 2020 period ends, you can find further helpful guidance in the COVID-19 supplement to our annual Guides to financial statements, which provides illustrations of some of those potential additional disclosures.

We are continuing to update these pages as significant accounting and reporting issues arise. Do please bookmark this page and check back for updates.

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