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Companies are having to consider how the impact of COVID-19 affects their business and how these affects should be reported in the accounts. This will require some additional disclosures to explain how recent events are affecting their business. To assist you with the preparation of COVID-19 affected Financial Statements we have extended the choice of notes and disclosures for both FRS 102 and FRS 105. This includes:
Should you require further guidance on what you should and shouldn’t disclose please speak to your accounting supervisory body. Please see KB3089 - Where can I find information on preparation of accounts under COVID-19? |
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