COVID-19 Resources

• Financial Reporting Alert 20-2, Financial Reporting Considerations Related to COVID-19 and an Economic Downturn (March 25, 2020; Last Updated July 1, 2020)
• Heads Up — Highlights of the CARES Act (April 9, 2020)
• Financial Reporting Alert 20-5, COVID-19 Financial Reporting Trends — Different News or More of the Same?
• Financial Reporting Alert 20-4, COVID-19 and Non-GAAP Measures (July 1, 2020)
• Financial Reporting Alert 20-3, COVID-19 and Financial Reporting Trends — Accounting for the Pandemic in the Current Quarter (June 5, 2020)
• Heads Up — FASB Defers Effective Dates of Revenue and Leasing Standards for Certain Entities (June 3, 2020)
• Heads Up — Accounting and Reporting Considerations for Forgivable Loans Received by Business Entities Under the CARES Act’s Paycheck Protection Program (May 7, 2020; Updated May 15, 2020)
• Heads Up — FASB Issues Staff Q&A on the Effects of the COVID-19 Pandemic on Cash Flow Hedge Accounting (April 30, 2020)
• Heads Up — Frequently Asked Questions About Troubled Debt Restructurings Under the CARES Act and Interagency Statement (April 15, 2020; Updated April 24, 2020)
• Heads Up — FASB Decides to Defer Certain Effective Dates and Provides Guidance on COVID-19 (April 9, 2020)
• Audit Committee Brief — Accounting and Financial Reporting Considerations for Audit Committees Regarding COVID-19 (April 2020)
• Heads Up — Congress Shows That It CARES About Accounting Rules for Banks and Credit Unions (March 27, 2020; Updated April 3, 2020)
• Financial Reporting Alert 20-1, Accounting, Disclosure, and Internal Control Considerations Related to Coronavirus Disease 2019 (March 5, 2020)
• Reacting to COVID-19 in Internal Control Over Financial Reporting

• The CARES Act and A Look Ahead: Accounting and Financial Reporting Considerations for Healthcare Providers
• COVID-19 Accounting and Reporting Considerations for Power, Utilities, and Renewables

• SEC Issues Statement on Targeted Regulatory Relief in Response to COVID-19
• SEC Chief Accountant Issues Statement on Financial Reporting During COVID-19
• SEC Issues FAQs on Broker-Dealers’ Financial Responsibility During COVID-19 Pandemic
• SEC Provides Update on COVID-19 Market Monitoring Group
• SEC Issues FAQs on COVID-19
• SEC Releases Temporary Amendments to Crowdfunding Rules for Small Businesses
• SEC Announces Phased CAT Reporting Timelines
• SEC Issues Statement on the Importance of Disclosures About the Impact of COVID-19
• SEC Issues FAQs on COVID-19 Response
• SEC Staff Issues C&DIs on Exchange Act Forms
• SEC Chief Accountant Discusses Agency’s COVID-19 Response
• SEC Staff Issues C&DIs on Exchange Act Rules
• SEC Provides Temporary Relief to Market Participants Affected by Coronavirus
• SEC Extends Conditional Exemptions From Reporting and Proxy Delivery Requirements for Public Companies, Funds, and Investment Advisers Affected by Coronavirus
• SEC Provides Temporary Flexibility to Registered Investment Companies Affected by Coronavirus
• SEC Issues Guidance on Conducting Shareholder Meetings Amid COVID-19 Concerns

• FASB Issues Taxonomy Q&A Related to COVID-19 Pandemic and Relief Disclosures
• FASB Staff Issues Q&A Document on Lease Concessions Related to COVID-19
• FASB Discusses Its Response to COVID-19

• GASB Postpones Effective Dates of 14 Pronouncements Because of COVID-19
• CAQ Issues Publication on Form 10-Q Considerations Related to COVID-19
• CAQ Issues Publication on COVID-19 Financial Reporting Considerations
• GASB Announces COVID-19 Response
• President Trump Signs CARES Act Into Law
• GASB Adds Project to Its Agenda on Postponing Effective Dates of Certain Statements and Implementation Guides
• PCAOB Provides Inspection Relief for Audit Firms Affected by Coronavirus

Find additional COVID-19 guidance and insights on Deloitte's Combating COVID-19 with resilience site.