Educational material 6 - Application of IFRS Standards in light of the Coronavirus Disease (COVID-19) Uncertainty -Onerous contracts IAS 37

Overview

This educational material sets out the financial reporting considerations arising from the events linked to the COVID-19 pandemic for onerous contracts due to shut down during the lock down period after the reporting period.
AuthorSAICA Accounting Practices Committee
DivisionCPR - Financial reporting
Keywords
SAICA
Educational material
Financial Reporting
Application of IFRS
COVID-19
IAS 37
Onerous contracts
Categories
Financial Reporting
DateApril 2020
File