West Brom have been forced to take emergency accounting measures as they grapple with the impact of the pandemic.

That is according to finance guru and Football Insider columnist Kieran Maguire, speaking exclusively after West Brom filed a Companies House document confirming they are extending their accounting period until 31 July.

They were originally scheduled to release their annual report on 30 June but the pandemic has skewed revenues after matches were postponed in 2019-20.

Last year, West Brom posted a £7million loss with turnover plummeting by £54m to £70.2m due in large part to their relegation from the top-flight in 2018-19.

Maguire recognised the “common sense” behind West Brom’s approach but also warned that accounts are less relevant after more time has elapsed.

He told Football Insider correspondent Adam Williams: “You can say there is a degree of common sense because the season didn’t finish until June, so why not push it back and get a truer picture of the impact of the 2019-20 season?

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“That’s looking at it from a positive perspective. From a more cautious perspective, the longer it takes a club to publish a set of accounts, the less relevant the information becomes.

“When I teach financial disclosure at university, there is no doubt a reduction in the value of the accounts the longer it takes them to be published.”

West Brom recently announced a three-year extension with front-of-shirt sponsor Ideal Heating as they look to shore up their commercial future.

On the pitch, the picture does not look promising with Sam Allardyce’s 10 points adrift from safety with nine matches remaining.

In other news, West Brom have told an 18-year-old centre-back he must find a new club.