Deloitte
Accounting Research Tool
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2020

March

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SEC Provides Temporary Relief to Market Participants Affected by CoronavirusPresident Trump Signs CARES Act Into LawGASB Adds Project to Its Agenda on Postponing Effective Dates of Certain Statements and Implementation GuidesSEC Extends Conditional Exemptions From Reporting and Proxy Delivery Requirements for Public Companies, Funds, and Investment Advisers Affected by CoronavirusFASB Announces Appointment of New SBAC MembersSEC Provides Temporary Flexibility to Registered Investment Companies Affected by CoronavirusPCAOB Provides Inspection Relief for Audit Firms Affected by CoronavirusFASB Issues Six Taxonomy Implementation GuidesAICPA Issues Working Drafts for Insurance EntitiesHighlights of the March 2020 FASAC MeetingSEC Issues Guidance on Conducting Shareholder Meetings Amid COVID-19 ConcernsFASB Issues ASU on Transition Away From Interbank Offered RatesSEC Amends Definitions of Accelerated Filer and Large Accelerated FilerSEC Issues Final Rule to Improve Disclosure Requirements for Variable Annuities and Variable Life Insurance ContractsFASB Discusses Technical Inquiry Related to Freestanding Credit Insurance ContractsAICPA Issues SAS 139FASB Appoints Two New EITF MembersSEC Accepts 2020 U.S. GAAP Financial Reporting Taxonomy and SEC Reporting TaxonomyFASB Improves Guidance on Financial InstrumentsGASB Proposes Changes to Certain Component Unit Criteria and Section 457 Deferred Compensation PlansSEC Proposes Amendments to the Exempt Offering FrameworkSEC Announces Conditional Regulatory Relief and Assistance for Companies Affected by Coronavirus Disease 2019SEC Improves Disclosures for Debt Offerings on a Registered BasisSEC Amends Exemptions From Investment Adviser Registration for Advisers to RBICsSEC Seeks Feedback on Fund Name Rule