Deloitte
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2020

April

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SEC Staff Issues C&DIs on Mining OperationsFASB Issues Q&A Document on Hedge Accounting Affected by COVID-19IASB Proposes Rent Concessions Related to COVID-19Regulators Issue Statement on Risks Related to Emerging Market InvestmentsGASB Issues Implementation Guide on Recent PronouncementsPCC Holds April 2020 MeetingSEC Announces Phased CAT Reporting TimelinesSEC Proposes Improved Framework for Funds’ Fair Value DeterminationGASB Improves the Accounting for Certain Types of ArrangementsFASB Proposes Limited Effective-Date Delays for Guidance on Revenue and LeasesPCAOB Seeks Comments on Phased Implementation of CAM RequirementsSEC Issues Staff Statement on the Importance of Delivering Timely and Material Information to InvestorsSEC Issues FAQs on COVID-19 ResponseGASB Proposes Postponing the Effective Dates of Certain PronouncementsCAQ Issues Publication on Form 10-Q Considerations Related to COVID-19FASB Not-for-Profit Advisory Committee Holds April 2020 MeetingFASB Staff Issues Q&A Document on Lease Concessions Related to COVID-19SEC Issues Statement on the Importance of Disclosures About the Impact of COVID-19 FASB Discusses Its Response to COVID-19SEC Amends Guidance on Offering Reforms for Business Development Companies and Registered Closed-End FundsCAQ Issues Publication on COVID-19 Financial Reporting ConsiderationsSEC Issues Two Risk Alerts on Inspections for Compliance With Regulation Best Interest and Form CRSGASB Announces COVID-19 ResponseSEC Staff Issues C&DIs on Exchange Act FormsSEC Chief Accountant Discusses Agency’s COVID-19 ResponseGASB Issues Guidance on Reference Rate ReformSEC Staff Issues C&DIs on Exchange Act Rules