Annual financial statements will always be a critical communication to investors and other stakeholders (‘users’). But how effective will they be in explaining to your stakeholders how the global COVID-19 pandemic has affected your organization?

While the focus over the last three years has been on explaining the introduction of new International Financial Reporting Standards (IFRS) dealing with revenue, financial instruments and leasing, readers of the financial statements will want to know how the global pandemic changed the business.

Read more in our latest report:

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