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Among other proposed amendments, the IASB has proposed deferring the effective date of IFRS 17, Insurance Contracts, by one year.
This page provides access to Financial Reporting Insights, a biweekly resource for recent financial reporting developments.
The recently enacted Coronavirus Aid, Relief, and Economic Security Act includes provisions that have financial reporting implications.
The CARES Act provides financial institutions optional temporary relief from certain TDR and impairment accounting requirements.
The CARES Act provides optional temporary current expected credit losses relief for certain insured depository institutions.
Due to the effects of the coronavirus, the SEC has extended its regulatory relief with respect to certain federal securities laws.
Among other topics, a recent interagency statement addresses the accounting for loan modifications made in response to COVID-19.
The FASB recently provided temporary optional guidance intended to ease the burden reference rate reform on financial reporting.
The ASB recently issued SAS 139 to align the AU-C 800 series with the relevant SAS 134 auditor reporting provisions.
Recent amendments exclude from the accelerated and large accelerated filer definitions certain smaller reporting companies.