COVID-19 Resources
Deloitte Publications
- Financial Reporting Alert 20-2, Financial Reporting Considerations Related to COVID-19 and an Economic Downturn
- 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)
- Accounting and Reporting Considerations for Forgivable Loans Received by Business Entities Under the CARES Act’s Paycheck Protection Program
- Heads Up — FASB Issues Staff Q&A on the Effects of the COVID-19 Pandemic on Cash Flow Hedge Accounting
- Heads Up — Frequently Asked Questions About Troubled Debt Restructurings Under the CARES Act and Interagency Statement (April 15, 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)
- Financial Reporting Alert 20-1, Accounting, Disclosure, and Internal Control Considerations Related to Coronavirus Disease 2019
- Reacting to COVID-19 in Internal Control Over Financial Reporting
Deloitte Industry Publications
SEC News Related to COVID-19
- 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 Shareholder Engagements Affected by Coronavirus Disease 2019
FASB News Related to COVID-19
Other News Related 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
Additional Resources
Find additional COVID-19 guidance and insights
on Deloitte’s Combating COVID-19 with resilience
site.
SEC Coronavirus (COVID-19) Response
Web site.
FASB Response to
COVID-19 Web site.
PCAOB Response to COVID-19 Web
site.