Download our second quarter 2020 update for an overview of important activities for public companies.
This update provides a summary of some of the more important second quarter 2020 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.
- Regulatory update – COVID-19 related
- SEC COVID-19 response
- SEC stresses continued importance of financial reporting in light of COVID-19
- Division of corporation finance issues additional disclosures guidance for COVID-19
- ICFR considerations
- Center for Audit Quality (CAQ) COVID-19 resources
- Regulatory update – Other
- Amendments to financial disclosures about acquired and disposed businesses
- Accounting guidance Issued in response to COVID-19 pandemic
- Standards issued in 2020
- Standards issued in prior years effective 2020 or after