EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Applying IFRS Disclosure of COVID-19 impact
We have surveyed the COVID-19 disclosures in IFRS financial statements of more than 120 companies.
The entities in our survey published their annual financial statements subsequent to the COVID-19 pandemic being declared. This publication supplements our Applying IFRS series on accounting considerations of the coronavirus pandemic and should be read in conjunction with it. Please see ey.com/IFRS for our most recent IFRS COVID-19 publications