Investment funds: potential impacts of COVID-19
Hot Topic | July 2020
Accounting and reporting implications for investment funds to consider in the current economic environment.
KPMG discusses potential challenges for investment funds during periods of economic uncertainty and the related accounting and reporting implications for investment funds to consider during the COVID-19 pandemic.
Applicability
- Investment companies
Relevant dates
- Effective immediately
Report contents
- Repurchases of debt securities and preferred shares
- Defaulted capital commitments
- Payments by affiliates for reimbursements of investment losses
- Financial support arrangements
- SEC regulatory relief
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