Financial reporting impacts of COVID-19
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Legislative relief for COVID-19
Updated: Financial reporting considerations of the combined provisions of the American Rescue Plan Act and other relief.
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Legislative relief for COVID-19
Updated: Financial reporting considerations of the combined provisions of the American Rescue Plan Act and other relief.
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Investment funds: potential impacts of COVID-19
Accounting and reporting implications for investment funds to consider in the current economic environment.
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SEC issues update on COVID-19 regulatory relief
SEC leaders have issued a statement summarizing current regulatory relief available to COVID-19 affected companies.
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FASB discusses and responds to coronavirus
Updated: FASB issues ASU deferring effective dates of leases and revenue standards for certain entities due to COVID-19.
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New SEC disclosure guidance about effects of COVID-19
SEC provides additional guidance on coronavirus-related disclosures that companies should consider.
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SEC stresses need for high-quality, timely information
SEC underscores the continued importance of high-quality financial reporting for investors during times of uncertainty.
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SEC statements on manual signature filing requirements
Updated: Alternative compliance approaches for paper filings and manual signature retention indefinitely extended.
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Broad disclosure impacts of COVID-19
Updated: Subsequent events, going concern, unusual items, risks and uncertainties evaluation and disclosures.
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Lender accounting for COVID-19 loan modifications
Latest edition: Accounting considerations for COVID-19 loan modifications, including guidance on TDR determinations.
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SEC amends acquisition and disposition disclosures
SEC adopts rule to provide investors with more meaningful disclosures about acquired and disposed businesses.
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