Autori: Bianchi, Stefano, Fiume, Raffaele, Onesti, Tiziano
Titolo: Dialogue with standard setters. Potential impacts of the COVID-19 on IFRS financial statements
Periodico: Financial reporting
Anno: 2020 - Fascicolo: 1 - Pagina iniziale: 149 - Pagina finale: 159

The COVID-19 outbreak has impacted significantly on the movements of goods and people through the world causing interruptions at many levels in the financial and industrial environment with a significant impact on financial reporting. The purpose of the following review is to analyse some of the main accounting implications of the outbreak in the IFRS financial statements and the first responses at international level by the standard-setters.




SICI: 2036-671X(2020)1<149:DWSSPI>2.0.ZU;2-P
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66439&Tipo=Articolo PDF

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