Technical Line - Accounting and reporting considerations for the effects of the coronavirus outbreak

31 Mar 2020 PDF
Subject AccountingLink
Publications Technical Line

Overview

The COVID-19 pandemic and its economic fallout have affected many companies. This publication addresses accounting and financial reporting considerations for affected companies, including income tax accounting considerations related to the CARES Act that was enacted on 27 March 2020 and considerations relating to internal control over financial reporting and disclosures in filings with the Securities and Exchange Commission. This publication updates the Technical Line we issued on 12 March 2020 and reflects developments and additional guidance.

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