Architectural detail of modern sustainable academy building on Groningen Campus, Netherlands in Instagram toning

Technical Line - Accounting for the income tax effects of the CARES Act and the COVID-19 pandemic


Companies need to consider how the income tax provisions of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and other economic effects of the COVID-19 pandemic affect their accounting for income taxes and disclosures. This publication addresses considerations for affected companies and supplements our Technical Line, Accounting and reporting considerations for the effects of the coronavirus outbreak.

Download PDF