Standard-setters/Professional bodies
No |
Document |
Organisation |
Topics address |
Date issued |
1 |
War in Ukraine: the corporate reporting implications |
Institute of Chartered Accountants of England and Whales (ICAEW) |
Several topics covered including events after the reporting period, Going Concern, Disclosure of significant judgements and estimates, financial and non-financial assets |
15 March 2022 |
2 |
War in Ukraine: the corporate reporting implications |
Institute of Chartered Accountants in England and Wales (ICAEW) |
Post balance sheet events, Adjusting events, Impairment of tangible and intangible assets, Value of Cash, Receivables and Inventories, Debtor Recoverability, Going Concern and Presentation and Disclosure |
14 March 2022 |
3 |
War in Ukraine: What European Accountants need to know – Accounting and Reporting Implications |
Accountancy Europe |
Events after the reporting period, Going Concern |
9 March 2022 |
4 |
Impact of the Ukraine war on the financial statements |
Institute of Public Auditors in Germany, Incorporated Association (IDW) |
Events after the reporting period, Consolidations, Going concern |
8 March 2022 |
5 |
The implications of the war in Ukraine on the Accounting Profession |
The South African Institute of Chartered Accountants (SAICA) |
Events after the reporting period, Impairment, Going Concern |
25 March 2022 |
6 |
Institutes response to the war in Ukraine |
Chartered Accountants Worldwide (CAW) |
Several |
25 March 2022 |
During 2020, SAICA published educational material to assist with the application of International Financial Reporting Standards (IFRS) during Covid-19 pandemic which is relevant to consider in the context of the war in Ukraine. Access the educational material from this link.