Applying IFRS - Impact of coronavirus on APMs and disclosures

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EY Global IFRS

7 May 2020 PDF
Categories Other IFRS

Entities may consider using alternative performance measures (APMs) and disclosures to communicate the impact of the coronavirus outbreak. 

This Applying IFRS contains reminders of the relevant IFRS requirements for alternative performance measures (APMs) and regulators’ guidelines for them. It also discusses ways of reflecting the impact of the coronavirus outbreak in APMs and disclosures.