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Q&A Section 2130.41, Loan Restructurings Resulting in Periods With Reduced Payments: Determination of the Effective Interest RateQ&A Section 2130.42–.44, Paycheck Protection ProgramQ&A Section 2130.45, Accounting for Loan Repayment or Forgiveness by the SBAQ&A Section 3200.18, Long-Term Debt: Borrower Accounting for a Forgivable Loan Received Under the Small Business Administration Paycheck Protection ProgramQ&A Section 5270.01, Recipient Accounting for Shuttered Venue Operators Grants and Restaurant Revitalization Fund Grants Received Under the Small Business Administration COVID-19 Relief ProgramsQ&A Section 6301.01, Auditor Considerations When Using the Work of a Loss Reserve Specialist Employed or Engaged by Management as Audit EvidenceQ&A Section 6400.55–.62, Health Care EntitiesQ&A Section 6400.63–.70, CARES Act Provisions Specific to Health Care EntitiesQ&A Section 6400.71, Accounting by a Recipient Entity for Vaccines or Other Pharmaceuticals, Medical Supplies, or Equipment Received for Distribution to Specified PatientsQ&A Section 8100.03, Generally Accepted Auditing Standards: Using Current Auditing Standards for Audits of Prior PeriodsQ&A Section 6933.13–.17, Auditing Employee Benefit PlansQ&A Section 8100.04, Generally Accepted Auditing Standards: Reporting Guidance Upon Initial Implementation of Statement on Auditing Standards No. 134, as AmendedQ&A Section 9160.36, Reporting on the Provider Relief Fund in the Schedule of Expenditures of Federal Awards in Relation to the Financial Statements in a Single AuditQ&A Section 9165.01 and .04, Other Information Included in Annual ReportsQ&A Section 9550.01-.02, Performing a Third-Party Assessment Engagement Under a Third Party Assessment Program
Q&A Section 2130.41, Loan Restructurings Resulting in Periods With Reduced Payments: Determination of the Effective Interest RateQ&A Section 2130.42–.44, Paycheck Protection ProgramQ&A Section 2130.45, Accounting for Loan Repayment or Forgiveness by the SBAQ&A Section 3200.18, Long-Term Debt: Borrower Accounting for a Forgivable Loan Received Under the Small Business Administration Paycheck Protection ProgramQ&A Section 5270.01, Recipient Accounting for Shuttered Venue Operators Grants and Restaurant Revitalization Fund Grants Received Under the Small Business Administration COVID-19 Relief ProgramsQ&A Section 6301.01, Auditor Considerations When Using the Work of a Loss Reserve Specialist Employed or Engaged by Management as Audit EvidenceQ&A Section 6400.55–.62, Health Care EntitiesQ&A Section 6400.63–.70, CARES Act Provisions Specific to Health Care EntitiesQ&A Section 6400.71, Accounting by a Recipient Entity for Vaccines or Other Pharmaceuticals, Medical Supplies, or Equipment Received for Distribution to Specified PatientsQ&A Section 8100.03, Generally Accepted Auditing Standards: Using Current Auditing Standards for Audits of Prior PeriodsQ&A Section 6933.13–.17, Auditing Employee Benefit PlansQ&A Section 8100.04, Generally Accepted Auditing Standards: Reporting Guidance Upon Initial Implementation of Statement on Auditing Standards No. 134, as AmendedQ&A Section 9160.36, Reporting on the Provider Relief Fund in the Schedule of Expenditures of Federal Awards in Relation to the Financial Statements in a Single AuditQ&A Section 9165.01 and .04, Other Information Included in Annual ReportsQ&A Section 9550.01-.02, Performing a Third-Party Assessment Engagement Under a Third Party Assessment Program