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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.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Educational material Financial Reporting Application of IFRS COVID-19 IAS 37 Onerous contracts |
| Categories | Financial Reporting |
| Date | April 2020 |
| File |