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Investment funds: subsequent events impacts of COVID-19

Hot Topic | March 2020

Examples of events or circumstances that may apply to an investment fund’s subsequent events disclosures.

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The effects of the COVID-19 outbreak may have an impact on the subsequent events disclosures of investment funds. KPMG discusses examples of events or circumstances that may apply to an investment fund.

Applicability

  • Investment companies

Relevant dates

  • Effective immediately

Report contents

  • Background
  • Recognized vs. unrecognized subsequent events
  • Subsequent events disclosures
  • Evolving information

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Hot Topic: Coronavirus

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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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Financial reporting impacts of COVID-19

Guidance, updates and news covering financial reporting impacts of COVID-19

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Meet our team

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Richard Sumida
Managing Director, Dept. of Professional Practice, KPMG US
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Richard Sumida
Managing Director, Dept. of Professional Practice, KPMG US
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