COVID-19, the global health pandemic has however
affected every aspect of our existence today without exception.
Accounting and financial reporting and those charged with
governance now have to address the mitigation of additional
financial risks as they relate to the well-being of their
Discuss three (3)
accounting and financial reporting risks and their implications
that have been heightened by the current pandemic situation. At
least 2 relevant accounting
standards (IASs /IFRSs) must be incorporated in your
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