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Key points

This In depth considers the impact of the Russian invasion of Ukraine (‘the invasion’) on the financial statements for periods ending on or after 31 March 2022 of entities whose business is affected by the invasion.
Summary of changes
This In depth continues to be updated with guidance on new and emerging issues, the section below has been added after 30 June 2022:
This In depth continues to be updated with guidance on new and emerging issues, the FAQs below have been added after 16 May 2022:
This In depth continues to be updated with guidance on new and emerging issues, the FAQs below have been added after 18 March 2022:
The FAQs below have been updated after 18 March 2022:
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