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Overview
Our publication addresses accounting and financial reporting considerations related to the effects of the current economic environment, including tariffs on companies’ operations. Companies need to determine whether there are potential risk factors associated with tariff exposure, material risks to their financial performance or other factors significant enough to warrant disclosure. They also need to evaluate the effects of tariffs on projections and other assumptions used in preparing financial statements. In addition, companies should continue to closely monitor developments for potential accounting and financial reporting implications.