Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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1.1. Research population
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1.2. Terminology used
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1.3. Structure of this research
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1.4. Limitations of this research
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2. Impact of war in Ukraine on financial performance and position
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2.1. Responses of companies to the war in Ukraine
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2.2. Market reactions
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2.3. Annual reporting implications – literature
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2.4. Impact on reported net income
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2.5. Detailed analysis of impact of war in Ukraine on financial statements
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Going concern assessment
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Location of disclosure in the notes
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Impairment of goodwill and other intangibles
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Impairment of property plant and equipment and right of use assets
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Impairment of inventory
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Impairment of investments in associates and joint ventures
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Financial instruments
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Loss on Held for sale and disposal of activities
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Provisions and contingencies
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Insurance liabilities
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3. Other annual reporting implications of the war in Ukraine
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3.1. Initiatives of the companies to help Ukrainian employees and citizens
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3.2. Impact on alternative performance measures
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3.3. Impact on management remuneration
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4. Audit and auditor report
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4.1. Frequency and location of references to war in Ukraine in the auditor report
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4.2. Content of KAMs in the auditor reports
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5. Concluding remarks
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References
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Appendix 1: Population of companies surveyed
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