Ανακοινώσεις CEAOB, ESMA and EBA σχετικά με τις επιπτώσεις του κορονοϊού (COVID-19)

ΠΡΟΣ ΟΛΑ ΤΑ ΜΕΛΗ ΤΟΥ ΣΥΝΔΕΣΜΟΥ

Αγαπητά Μέλη,

Σας παραθέτουμε το ακόλουθο έγγραφο που εκδόθηκε από το Committee of European Auditing Oversight Bodies (CEAOB) σε σχέση με τις επιπτώσεις του κορονοϊού (COVID–19) στον υποχρεωτικό έλεγχο καθώς και τις ανακοινώσεις της European Securities and Markets Authority (ESMA) και European Banking Authority (EBA) όσον αφορά τους λογιστικούς χειρισμούς του IFRS9 από τις επιπτώσεις του COVID–19 και σας ενθαρρύνουμε να τα διαβάσετε μέσω των πιο κάτω συνδέσμων:

• CEAOB emphasises the areas that are of high importance in view of Covid-19 impact on audits of financial statements

• ESMA: Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9

• EBA: Statement on the application of the prudential framework regarding Default, Forbearance and IFRS9 in light of COVID19 measures

TO ALL MEMBERS OF THE INSTITUTE

Dear Members,

We provide below guidance issued by the Committee of European Auditing Oversight Bodies (CEAOB) in relation to the impact of coronavirus (COVID–19) on the statutory audit along with statements by the European Securities and Markets Authority (ESMA) and European Banking Authority (EBA) regarding the accounting treatment of IFRS9 as a result of COVID–19 and we encourage you to read these via the following links:

• CEAOB emphasises the areas that are of high importance in view of Covid-19 impact on audits of financial statements

• ESMA: Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9

• EBA: Statement on the application of the prudential framework regarding Default, Forbearance and IFRS9 in light of COVID19 measures