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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 |
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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 |