COVID-19
Good, bad, ugly or in-between: how to disclose the impact of COVID-19 in financial reports
It has been six months since the first case of COVID-19 was reported in New Zealand, and it seems that the country could continue to move in and out of various alert levels for the foreseeable future. The ongoing uncertainty will leave very few businesses unaffected by this brutal black swan. Some will suffer severe consequences, some will benefit, and for others, it will be business as usual.