We have recently published a survey of 22 public company financial statements focusing on their Coronavirus (COVID-19) disclosures.

Of those companies surveyed, the John Lewis Partnership plc had some of the greatest level of going concern discussion in the notes to the financial statements, with a prominent note under the ‘Basis of Preparation’ section on page 95.

Our thirty-page report, is available on our website, and includes more detail of the types of disclosures that are prevalent at the moment and elaborates on the topics below. All this research is available to purchase for just €125+VAT, for immediate download.
The various disclosures in the report cover topics such as:

• Emphasis of Matter
• Key Audit Matters in Audit Reports
• Going Concern/Viability
• Post Balance Sheet Events/Subsequent Events

For more on the Coronavirus (COVID-19) disclosures, please see our published report on our website here.

In our Publications Store, you will find many complementary products that deal with the Coronavirus (COVID-19), especially letters of representation that seek written representations from the management of relevant entities about their preparedness for the future impact of the virus on their organisations.