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July 9, 2020 Article 45 min read

Download our second quarter 2020 update for an overview of important activities for public companies.

Business people meeting.

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.

Topics include:

  • 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

Archived accounting updates for public companies: