Applying IFRS Disclosure of COVID-19 impact

We have surveyed the COVID-19 disclosures in IFRS financial statements of more than 120 companies.

The entities in our survey published their annual financial statements subsequent to the COVID-19 pandemic being declared. This publication supplements our Applying IFRS series on accounting considerations of the coronavirus pandemic and should be read in conjunction with it. Please see ey.com/IFRS for our most recent IFRS COVID-19 publications