Impact of COVID-19 on Financial statements, Law & Auditor.

Author
View profile
Last updated: 23 April 2020
Quick Summary
This document outlines the significant impact of COVID-19 on ROC compliance, financial reporting, and auditor responsibilities. It details changes to financial statements under various IND AS and AS standards, including inventory valuation, impairment testing, lease accounting, and deferred tax. It also provides guidance for auditors on relevant standards to consider. This guide is invaluable for chartered accountants, financial professionals, and businesses navigating the complexities of financial reporting during the pandemic.

File details
PDF 584 KB 0 downloads Accounts
File description
Due to Impact of COVID-19 on R.O.C compliance, Reporting under Financial Statements as per IND AS/AS and from Auditor prospective. #pdf
Download PDF 584 KB Like
Submitted by · Posted 23 April 2020 · Other files by CA AMAN SIDDIQUI · Report
Comments

Recent Files in Accounts

View more →
PDF

ICAI | 77th Annual Report and Accounts for FY 2025-26

07 August 2026 Download
PDF

Valuation Standards and Practices

12 January 2026 Download
PDF

IND AS Explained

29 December 2025 Download
DOCX

Procedure for Accounts Finalisation - Detailed steps

17 December 2025 Download
ZIP

Automated Data Pipeline - Excel to Google Sheets

28 November 2025 Download
ZIP

Manufacturing Process in Excel Automatic (BOM)

27 November 2025 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member tpksathyan narayanantpksathyan narayananPro Member Selvaraj KSelvaraj KPro Member Surya MaramSurya MaramPro Member AshishAshishPro Member PRADEEP DOKANIAPRADEEP DOKANIA
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. RBI Bulletin: October 2026
  2. RBI issues guidelines on the implementation of Leverage Ratio 2017 Standard
  3. ICAI Students' Journal - Nov 2026
  4. RTPs for CA Foundation Jan 2027 Exams
  5. RTPs for CA Intermediate Jan 2027 Exams

Latest Job Openings

View all
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details