CEE Webinar: HY2020 COVID-19 Disclosures in financial institutions - What is required? What should you know?

COVID-19 has changed the expectations of regulators and financial statements’ users towards the half-year 2020 financial reporting disclosures.

During the brief and comprehensive webinar we highlighted additional IFRS disclosures addressing the implications of the COVID-19 requirements. We covered ESMA and EBA guidelines for the half-year 2020 financial reports and commented how to combine them with the IAS 34 requirements. We also shared some tips around the preparation of interim management reports.  

HY2020 COVID 19 Disclosures in financial institutions


  1. Key requirements of IAS 34 – Interim reporting – how to address COVID-19 implications.
  2. Guidelines of EU Regulators  (ESMA, EBA) on half-year 2020 financial reporting.
  3. Key hints on preparation of Interim Management Reports in the light of COVID -19.
  4. Q&A


  • Malgorzata Pek-Kocik – Partner, Audit and Advisory for Financial Sector
  • Joanna Orłowska - Director, Audit and Advisory for Financial Sector 
  • Joanna Włoch - Director, Audit and Advisory for Financial Sector

The webinar was designed for key people, including Management Board members responsible for finance, credit risk and reporting of such financial institutions as banks, brokerage houses, asset management, leasing and factoring companies, as well as auditors and anyone interested in the subject.

The webinar was held on 15 July 2020 in English.


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