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COVID-19 and current economic issues: questions for an accountant
Practical Law UK Articles w-025-0965 (Approx. 8 pages)
COVID-19 and current economic issues: questions for an accountant
by Kathryn Cearns OBE, an independent consultant specialising in financial reporting, audit and governance.
This article sets out three questions for an accountant that discuss the implications of the COVID-19 pandemic and the current economic issues on various financial and accounting issues, namely going concern and viability statements, disclosures in the annual report and accounts and the payment of dividends.
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