Financial Reporting Resource Center: Coronavirus considerations

Featured insight

Coronavirus: Financial reporting considerations

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.

Additional Insights

Updates to SBA’s PPP loan FAQ for borrowers and lenders

Recipient accounting for SVOG and RRF grants

PRF distributions: Delayed reporting and new reporting portal

Withdrawal of SBA loan necessity questionnaire for PPP loans

Coronavirus: Updates about certain Provider Relief Fund requirements

IASB extends practical expedient for covid-19-related rent concessions

Accounting considerations for PPP loans and Employee Retention Credit

Additional updates to Coronavirus: Financial reporting considerations

Ongoing updates to Coronavirus: Financial reporting considerations

Deferred tax asset valuation allowance

Possible extension of TDR and CECL relief provided by CARES Act

COVID-19: Clarification on interagency statement on loan modifications

Temporary relief for FDIC Part 363 audit and reporting requirements

Borrower and lender accounting for Main Street Lending Program loans

Impact of COVID-19: Goodwill impairment considerations

ASC 860 legal isolation criterion for sale of participation under MSLP

Lender accounting for PPP loans prior to loan repayment or forgiveness

Accounting for CARES Act provisions specific to health care entities

Small Business Administration's new FAQ on PPP loan forgiveness

COVID-19: Conversations with audit committee chairs

Coronavirus: Recent developments in financial reporting considerations

TQAs address COVID-19-related lender accounting issues

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

GASB proposes coronavirus-related accounting guidance

TQA: Borrower accounting for PPP loans

FASB finalizes limited effective-date deferrals for ASC 606 and 842

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

Single Audit requirements: SBA loan programs

Cash flow hedge accounting affected by the COVID-19 pandemic

Updates to Coronavirus: Financial reporting considerations

IASB discusses COVID-19-related matters

Updated white paper: Fundamentals of debt classification

Webinar on interagency statement on loan modifications and reporting

Proposed deferral for certain entities: ASC 606 and ASC 842

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

FDIC announces changes to community bank leverage ratio

FASB to provide limited deferrals for ASC 606 and ASC 842

Revised interim final rule on CECL capital transition

Interim goodwill impairment testing by SEC filers

IFRS 9 and COVID-19

Coronavirus: Going concern, risks and uncertainties

Financial reporting implications: CARES Act and recent SEC relief

Temporary relief for financial institutions: TDR accounting

Temporary CECL relief for certain insured depository institutions

SEC extends conditional relief and issues disclosure guidance

Coronavirus: Interagency statement on loan modifications

Effects of the coronavirus on financial reporting

White papers and other resources