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.

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

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