Guidance on accounting implications of COVID-19

Topic area:
Status: 30.03.2020 |
Archived
Key words:
IFRS, Issuer Disclosure
Initiative
Official name
PUBLIC STATEMENT - Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9
Type
Comment
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
ESMA32-63-951
Summary
Status
Status

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Current version
Final version
25.03.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Application of the prudential framework in light of COVID-19 measures (non-binding, EU)
Application of IFRS 9 in the light of the covid-19 pandemic (non-binding, INT)
Transparency on COVID-19 effects in half-yearly financial reports (binding, EU)

Source: ESMA, ESMA32-63-951, 2020