The FRC has published the results of a thematic review of company reporting on the impact of COVID-19. The report includes examples of best practice, but also highlights the importance of clear disclosure of the significant judgements made in preparing annual and interim reports, including as regards the ability of the company to continue as a going concern, as well as the significant estimates made and assumptions underpinning them. The report also reinforces messages from earlier FRC guidance regarding exceptional items and alternative performance measures.