This page contains resources to guide you through the financial reporting requirements when dealing with Coronavirus (COVID-19).
Resources
Corporate Reporting Insights
BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.
- Listed entities must disclose JobKeeper payments to the ASX (October 2021)
- ‘Instant asset write-offs’ and interaction with accounting for research and development incentives (May 2021)
- Accounting for loss carry back announced as part of Federal Government’s October 2020 and May 2021 additional COVID-19 stimulus measures (May 2021)
- Expansion of Government’s SME loan guarantee scheme may impact the accounting for your financial liabilities (borrowings) (May 2021)
- ASX listed entities can now take advantage of extended reporting deadlines for 31 December 2020 (February 2021)
- How should lessors account for operating lease straight-line rentals and lease incentive assets after initial recognition? (February 2021)
- Going concern – what disclosure is required in financial statements? (February 2021)
- Final rules issued for JobMaker Scheme (December 2020)
- Accounting for JobKeeper and JobMaker where employee costs have been capitalised (December 2020)
- Accounting for Federal Budget economic recovery stimulus measures – JobMaker Hiring Credit (November 2020)
- Accounting for land tax rebates received by landlords and the impact on outgoings audits (October 2020)
- Emerging from lockdown – use the runway wisely (September 2020)
- Impact of Melbourne Stage 3 & 4 lockdowns on amounts recognised in 30 June 2020 financial statements and going concern assessments (August 2020)
- Accounting for COVID-19 government stimulus measures – COVID SME Guarantee Scheme (August 2020)
- Implications of COVID-19 for lessors - Your questions answered (July 2020)
- More examples on accounting for COVID-19-related rent concessions by lessees (July 2020)
- COVID-19 may result in extra financial statement disclosures (July 2020)
- Accounting relief for COVID-19-related rent concessions approved by the IASB (June 2020)
- Splitting out COVID-19 implications in 30 June 2020 financial reports and COVID-19 significant items (June 2020)
- Accounting for COVID-19 government stimulus measures – Initial and additional cash flow boosts (June 2020)
- Impairment is not the only accounting consequence of COVID-19 – Pay attention to revenue recognition, share-based payments and termination benefits (June 2020)
- Some listed entities to submit unaudited Appendix 4Es and unreviewed Appendix 4Ds to the ASX (June 2020)
- IASB provides accounting relief for lessees who receive rent concessions (May 2020)
- Accounting for COVID-19 government stimulus by for-profit and not-for-profit entities – Job keeper payments (May 2020)
- COVID-19 impacts on financial reporting – Impairment of non-financial assets, provisions and insurance proceeds (May 2020)
- Reporting deadlines for unlisted entities – ASIC gives one month COVID-19 extensions for balance dates ending 31 December 2019 to 31 March 2020 (April 2020)
- AGMs of public companies - Temporary COVID-19 extensions and exceptions for ‘virtual’ AGMs (April 2020)
- How will coronavirus impact financial statements for annual and interim periods ending 31 January 2020 onwards? (April 2020)
- Coronavirus impacts on the accounting for financial instruments under IFRS 9 and contract assets under IFRS 15 (April 2020)
- How will coronavirus impact your financial statements? (March 2020).
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