The 2020 illustrative financial statements has incorporated changes resulting from the mandatory first time adoption of Amendments to SFRS(I) 16 Lease.
The illustrative is written in general terms and should be seen as broad guidance only.
Lastly, for the disclosures that may arise as a result of COVID-19, please refer to the supplement to the 31 December 2020 illustrative financial statements released by BDO International.