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2020

20-4, COVID-19 and Non-GAAP Measures (July 1, 2020)

Financial Reporting Alert 20-4
July 1, 2020
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COVID-19 and Non-GAAP Measures

Footnotes

1
CF Disclosure Guidance Topic No. 9, Coronavirus (COVID-19), and Topic No. 9A, Coronavirus (COVID-19) — Disclosure Considerations Regarding Operations, Liquidity, and Capital Resources.
2
FASB Accounting Standards Update (ASU) No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
3
See, for example, Section 270.30a-3, “Controls and Procedures,” of the Investment Company Act of 1940.
4
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”