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 for our most recent IFRS COVID-19 publications

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