发布时间：2020-03-30 17:24
文章来源 | ICAEW官网
新冠病毒对财务报告的影响
随着新冠病毒的传播，关于病毒性质及其影响的信息逐渐为人所知。对于2019年末和2020年初编制财务报表的企业，需要考虑此次疫情对其业务发展有怎样的影响，以及应如何在报表中反应其影响。本指南主要面向根据财务报告准则第102号编制会计报表的实体。
普遍的要求是企业应在会计结算期末披露资产负债表情况。因此，对于结算日为2019年12月31日的企业而言，新冠病毒的出现属于一个非调整事项。
对于2020年底结算的企业需要更加仔细地考虑时间周期，以评估在相关资产负债表日会出现的情况。
如果实体与受到疫情严重影响的地区有密切联系，或以其他方式受到不利影响（例如疫情对旅游行业的业务影响），可能需要考虑额外披露一些重大不确定性信息，这些信息可能对企业持续经营能力产生重大质疑。在某些情况下，企业可能有必要考虑以持续经营为基础来编制报表是否合适。
一些重大非调整事项的性质及对其财务影响的预估必须以备注的方式披露。因此，企业董事需要根据企业经营的具体情况考虑新冠病毒对业务的影响。
进入2020年，关于新冠病毒规模和影响的信息越来越多。在确定资产负债表日的情况时，可能需要作出更大程度的判断，从而评估疫情发展是调整事项还是非调整事项。对于已受到或可能受到新冠病毒不利影响的业务，需要对报表中所有相关信息进行不确定性的判断和评估。
企业还应考虑是否在其战略性报告中提及新冠病毒对披露主要风险和不确定性的潜在影响。当企业可以采取减缓风险措施时，这些措施也应和风险本身一起被披露。
点击阅读原文下载由ICAEW Financial Reporting Faculty 发布的研究报告《新冠病毒对财务报告的影响》
The Financial Reporting Implications of Coronavirus
As coronavirus continues to spread and more information comes to light about the nature of the virus and its impact, companies with 2019 and early 2020 year-ends need to consider how it affects their business and how the effects should be reported in the accounts.This guide is primarily aimed at those entities preparing accounts in accordance with FRS 102.
The general requirement is that the balance sheet reflect the position at the end of the reporting period.Therefore for companies with a 31 December 2019 year-end, the emergence of coronavirus is a non-adjusting event.
Companies with 2020 year-ends will need to consider the timelines more carefully to assess the conditions which existed at the relevant balance sheet date.
An entity that has close ties with areas severely affected by the COVID-19 virus, or is in other ways adversely affected (for example, the impact on businesses involved in tourism), may need to consider additional disclosures of any material uncertainties which cast significant doubt over its ability to continue as a going concern.In some circumstances it may be necessary to consider whether it is appropriate to prepare the accounts on a going concern basis.
The nature of any material non-adjusting event and an estimate of its financial effect must be disclosed by way of note.Therefore, directors will need to consider the impact of the COVID-19 virus on the business, which will vary according to the specific circumstances in which it operates.
As we progress through 2020, more information is coming to light on the scale and impact of coronavirus.There may be a greater degree of judgement required when identifying the conditions at the balance sheet date, and therefore assessing whether the developments are adjusting or non-adjusting.A business that has been – or is likely to be – adversely affected by the COVID-19 virus will need to review all areas of the accounts that are subject to judgement and estimation uncertainty.
Companies should also consider whether to refer to the possible impact of coronavirus in their reporting of principal risks and uncertainties in the strategic report.When mitigating actions can be taken, these should also be reported alongside the description of the risk itself.