Now Robert and the team are finalising financial statements that should be ready for authorisation for issue in two weeks' time. However, they are very concerned about the effects of the COVID-19 pandemic on the financial statements. Since you have studied about several accounting standards on assets (PPE, Inventories, Impairments), Provisions, accounting policies, changes in estimates and errors, events after the reporting period, and Revenue, Robert seeks your advice on potential areas affected by the current pandemic situation for them to consider before authorisation of financial statements. Outline five potential areas to be affected by COVID 19 with reference to relevant accounting standards