4 Units
Online course
Online
Overview
The Covid-19 pandemic has had a devastating global impact. Its profound public health, societal and economic repercussions are likely to be with us for some time to come. But what are the financial reporting implications of the crisis?
Looking in turn at non-financial assets, revenues and grants, provisions and employee benefits, financial instruments and other issues including the crucial concept of going concern, this course outlines the issues in reporting on companies’ performance during and after the pandemic.
This course will enable you to:
- understand the financial reporting implications of the COVID-19 pandemic
- provide for appropriate adjustments and impairments for non-financial assets
- understand the implications for revenue recognition of contract fulfilment and payment difficulties
- understand the challenges of accounting for provisions, contingent liabilities and contingent assets
- deal appropriately with accounting for employee benefits such as holiday pay, pension funds and termination benefits
- make appropriate provisions for the late or non-payment of debt and consider liquidity management risks
- understand the repercussions of other key issues including going concern, post balance sheet events and deferred tax assets.
Key information:
- learn at your own pace
- help meet your annual CPD requirements
- develop your own learning needs
- exclusive member benefit – 10% discount
- iPad/Android compatible
Accountingcpd.net work with leading industry specialists to develop bespoke CPD courses.
Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.
4 Units
Online course
Online
-
Date
- Ongoing
Duration
- 4 hours
-
Prices
- 120 days access
- 75GBP (exc VAT)
- ACCA members use code
- ACCA101 for 10% discount
You will be redirected to an external website for booking.