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Financial reporting, policy and legislation 

Navigating financial reporting, policy and legislative changes from the COVID-19 pandemic 

The legislative, regulatory and standard-setting responses to COVID-19 are designed to minimize disruptions and help businesses thrive. These responses may affect your business and financial reporting, in the short and long terms. Additionally, the broad impacts of COVID-19 on your business and the economy may significantly impact your financial reporting considerations. RSM is helping you navigate the crisis by providing timely insights, ideas and recommendations to reduce uncertainty and inform your decision making.

Find additional middle market insights at RSM’s Coronavirus resource center >>

Featured insight: Updated July 14, 2020

Coronavirus: Financial reporting considerations

WHITE PAPER

Coronavirus: Financial reporting considerations

It's important for entities to consider how the coronavirus affects their financial reporting. Our white paper can provide some insight.


Coronavirus financial reporting, policy and legislative related insights

Small Business Administration's new FAQ on PPP loan forgiveness

COVID-19: Conversations with audit committee chairs

FOMC rate decision: Waiting on September

Assessing the bond market ahead of the coming change to Fed policy

Real estate investors seen as primary funding source for “the caring economy” plan

Managing expectations of dollar strength during and after the pandemic

FOMC preview: Coming attractions at the Fed

As coronavirus spreads across the nation, aid to hospitals lags

What PPP loan data reveals about business and professional services and the economic recovery

GASB adds resources addressing COVID-19-related issues

Coronavirus: Recent developments in financial reporting considerations

GASB issues coronavirus related accounting guidance

Coronavirus: Lender accounting for PPP loans

COVID-19: SEC provides update on its targeted regulatory relief

COVID-19: Continued importance of high-quality financial reporting

Will yields rise due to increased issuance of Treasury bonds? Let’s get the elephant out of the room!

GASB proposes coronavirus-related accounting guidance

A not-so-great anniversary of Smoot-Hawley

TQA: Borrower accounting for PPP loans

Coronavirus: PPP loans and revolvers with a fluctuating borrowing base

FASB expands ASC 606 deferral and approves limited deferral of ASC 842

GASB postpones effective dates of certain pronouncements

More details about the Main Street Lending Program

Cash flow hedge accounting affected by the COVID-19 pandemic

As SBA accepts new applications for Paycheck Protection Program, private equity is not eligible

IASB discusses COVID-19-related matters

Updated white paper: Fundamentals of debt classification

Webinar on interagency statement on loan modifications and reporting

U.S. customs duties can be suspended due to COVID-19 hardships

For real estate companies, the new Paycheck Protection Program funding is not a cure-all

New relief is approved for hospitals, but challenges remain

Proposed deferral for certain entities: ASC 606 and ASC 842

CARES Act expands access to loans for small and midsize businesses

Some hospitals could be left out as second round of Provider Relief Fund is distributed

GASB proposes to postpone effective dates of certain pronouncements

Coronavirus: FASB staff provides guidance on various issues

FDIC FAQ for financial institutions affected by COVID-19

COVID-19: Auditor and audit committee considerations


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