News & Analysis as of

FASB CARES Act

Proskauer Rose LLP

Inclusion of Government Grants in EBITDA

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In response to the COVID-19 epidemic, the U.S. government has provided relief to companies through various grant programs. The receipt of these grant proceeds represents a meaningful lifeline to many companies and the...more

Husch Blackwell LLP

A Summary Of Recent Additional SEC Guidance on Disclosure, Financial Reporting, And Accounting Practices In Light Of COVID-19

Husch Blackwell LLP on

On June 23, 2020, the Division of Corporation Finance of the U.S. Securities and Exchange Commission (SEC) further supplemented its previous guidance to assist public companies in navigating the disclosure challenges brought...more

White & Case LLP

Practical Tips to Prepare for Upcoming Quarterly Disclosures

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As companies close their books on the second quarter and prepare their second quarter disclosures, it is important to assess the continuing impact of COVID-19 on businesses, employees and financial results and provide...more

Morrison & Foerster LLP

Financial Services Report, Summer 2020

Is it just us or does March 4 — the date of our last issue — feel like a million years ago? Like you, and not necessarily in this order, we have been: doing our work; keeping up with COVID-19-related laws, guidance, and...more

Morrison & Foerster LLP

Coronavirus (COVID-19): U.S. SEC Staff Statements On Public Company Disclosure And Financial Reporting

As the COVID-19 pandemic and the measures taken to prevent the spread of the disease continue to affect public companies, the staff of the Office of Chief Accountant and the Division of Corporation Finance of the U.S....more

Morrison & Foerster LLP

COVID-19: SEC Statements On Public Company Disclosure And Financial Reporting

The Chairman of the U.S. Securities and Exchange Commission (the “SEC”) and members of the SEC Staff have recently made statements concerning upcoming disclosures that public companies will be making about the impact of the...more

Alston & Bird

Agencies Update Their Interagency Statement on Reporting Loan Modifications

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Our Financial Services & Products Group discusses how federal agencies are clarifying how the Coronavirus Aid, Relief, and Economic Security (CARES) Act interacts with their previous statement on loan modifications and...more

Cooley LLP

Blog: SEC Chief Accountant addresses CECL and accounting estimates in light of COVID-19

Cooley LLP on

SEC Chief Accountant Sagar Teotia today issued a Statement on the Importance of High-Quality Financial Reporting in Light of the Significant Impacts of COVID-19, which stressed the importance of continuing to provide...more

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