Interim Financial Statements IAS 34 explained

BDO has released illustrative interim financial statements as at 30 June 2020. This publication includes explanations and illustrative disclosures for 30 June 2020 year-ends, including illustrative disclosures that may be required due to the effects of COVID-19. These include impairment of assets, applying the amendments to IFRS 16: COVID-19 related rent concessions, and others.