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COVID-19 impacts on financial statements
All financial report preparers will need to consider the impact of COVID-19 on their financial statements for the 30 June 2020 year end. COVID-19 is likely to give rise to new and rapidly changing conditions that preparers of financial statements may not have previously encountered. We encourage those responsible for the preparation and approval of financial statements to engage with us at an early stage of the financial reporting and audit process to discuss and assess the impact of COVID-19.
For more information and links see the below communique.