Impacts on 2020 financial statements-A Closer Look
We are not yet in a position to know or to measure all the consequences of the current public health crisis for businesses, whether they be economic, social, etc. However, some effects of the crisis are already making themselves felt on operations, as well as on companies’ financial position and performance, and this has thrown up a number of accounting issues for companies issuing interim financial statements for 2020 or whose accounting period does not coincide with the calendar year.
Keywords: Mazars, Accounting, COVID-19, Financial statements
30 June 2020
In this uncertain and rapidly-changing environment, the information presented below represents Mazars’ preliminary views. However, it should be noted that most of the topics addressed below are still under discussion within the accounting profession, in conjunction with standard-setters, market regulators and corporate representatives.
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