In this second year of the COVID-19 coronavirus pandemic, the impacts and risks for your company are likely to be changing.

COVID-19 recovery is uneven globally and is presenting a variety of challenges and risks from economic uncertainty to changes in consumer demand, disrupted supply chains and staff shortages, new hybrid working patterns, the ending of government support packages and increased merger and acquisitions activity.  

These articles, blogs and podcasts explore the potential accounting and disclosure implications that may arise for your company from the ongoing impact of the pandemic. We’ve complemented our content on the potential accounting implications of heightened economic uncertainty with new guidance on some of these new challenges.

You can find further helpful guidance on how to provide clear, meaningful and specific disclosures in the COVID-19 supplement to our annual Guides to financial statements, which provides illustrations of some of those potential additional disclosures.

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

Emerging issues and challenges

Issues arising from economic uncertainty and market fluctuations

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