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20 Aug. 2020

AASB Staff FAQ on Events after the Reporting Period

As the COVID-19 pandemic continues to develop, entities will be required to consider how events after the reporting period affect financial statements not yet authorised for issue. This new AASB Staff FAQ provides a reminder of the requirements in the accounting standards for assessing such events.

The AUASB has also issued an FAQ for auditors on the same topic.