text: Impact of coronavirus on the regulation of company accounts | ICAEW
  Impact of coronavirus on the regulation of company accounts
  ICAEW insights, technical guidance and other practical resources on the implications of the coronavirus COVID-19 pandemic for UK and international regulation of company accounts.
  We have a separate page on coronavirus and charities providing practical information on filing accounts, managing charity finances and delivering services safely.
  30 March 2020: Keeping the market up to date with information is as important as ever, notwithstanding the extra time given to publish audited financial statements.
  27 March 2020: Employers do not have to report gender pay gaps for 2019/20 following a government announcement that the deadlines were suspended for this reporting year
  Company Guidance (Updated 4 December 2020) (COVID-19)
  FRC 04-12-2020
  Consolidated guidance issued by the FRC for companies on corporate governance and reporting. The document covers management information, risk management and internal controls systems, dividends and capital maintenance, corporate reporting, the strategic report, viability statement, and financial statements. It supersedes previous guidance.
  Going concern, risk and viability: COVID-19 and reporting in times of uncertainty – a look forward
  FRC 15-10-2020
  Updated report produced by the FRC's Financial Reporting Lab which highlights three key areas of disclosure and updates on recent developments in corporate reporting, with practical examples from actual reports and presentations released by companies since June 2020.
  Resources, action, the future: COVID-19 and reporting in times of uncertainty – a look forward
  Updated report produced by the FRC's Financial Reporting Lab which explores current disclosure practices and how corporate reporting is developing, with practical examples from actual reports and presentations released by companies since June 2020.
  ESMA 18-06-2020
  Overview produced by IFAC highlighting key financial reporting challenges and implications from COVID-19 with analysis and links to further resources. The summary covers going concern, events after the reporting period, fair value measurement and impairment of non-financial assets, expected credit losses, lease accounting, hedge accounting, deferred tax assets, revenue recognition, and interim financial reporting.
  Accountancy Europe 10-04-2020
  A summary produced by Accountancy Europe of responses by country to the implications on company reporting as a result of COVID-19. The publication focuses on extension of filing deadlines, IAS 10 Events After the Reporting Period, going concern, IAS 36 Impairment of Assets, IFRS 9 Financial Instruments, and other governance matters. A separate page Coronavirus crisis resources – banks covers information for European professional accountants dealing with financial institutions.