Impact of Corona Virus on Financial Reporting and the Auditors Consideration

Offered By  The Institute of Chartered Accountants of India
Impact of Corona Virus on Financial Reporting and the Auditors Consideration image
About The Institute of Chartered Accountants of India


Duration: 52 Weeks

Commitment: 1-2 Hours/Day



Course Format

Online Self-paced

What will you learn


About this Course

To advise the preparers of financial statements to ensure that the potential impact of COVID-19 is suitably considered in preparing and reporting their financial statements for the year ended March 31, 2020.

Specific requirements of a few accounting standards that may need special attention are indicated in this Accounting Advisory. It may be noted that we are only drawing the attention of preparers to some of the important requirements of Indian Accounting Standards (Ind AS) and Accounting Standards (AS), and this is not meant to be exhaustive and may differ based on specific facts, circumstances and business of respective preparers.

To discusses key advisory to auditors related to conditions that may arise as a result of COVID-19. Auditors must carefully evaluate unique circumstances prevailing in their audits and assess risk accordingly when applying the concepts in this Advisory in their Audits.

On Successful completion of this course the learner will achieve 1(one) Unstructured CPE credit hour for a minimum time spent of one hour.

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Who would benefit?

  • Preparers, auditors, members and students of ICAI and other stakeholders involved in financial reporting.
  • NA

Course Syllabus

This course comprises the following modules:



User with basic knowledge of Accounting and Audit.


About Certification




Publisher Book

Publisher Book