Transparency on COVID-19 effects in half-yearly financial reports

Topic area:
Status: 03.06.2020 |
Archived
Key words:
IFRS, Issuer Disclosure
Initiative
Official name
PUBLIC STATEMENT - Implications of the COVID-19 outbreak on the half-yearly financial reports
Type
Comment
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
ESMA32-63-972
Summary
Status
Status

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Current version
Final version
20.05.2020
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
FAQs on alternative performance measures (APMs) (binding, EU)
Guidance on accounting implications of COVID-19 (binding, EU)

Source: ESMA, ESMA32-63-972, 2020