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Coronavirus/COVID-19 › Accounting Standards

Read guidance, analysis, and updates on the myriad issues arising from the global response to the COVID-19 pandemic. Updated hourly every day, the insights published here are written by leading lawyers and law firms... more +
Read guidance, analysis, and updates on the myriad issues arising from the global response to the COVID-19 pandemic. Updated hourly every day, the insights published here are written by leading lawyers and law firms helping to make sense of insurance, employment, tax, securities, M&A, risk management, and every other consideration touched by this crisis. Follow the channel for a daily email brief of the latest and best updates. less -
J.S. Held

Gross Profit Calculation Challenges in Business Interruption Insurance After UAE Floods and COVID-19

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Often, forensic accountants face practical challenges when calculating business interruption (BI) losses. These issues have been highlighted by recent claims following COVID-19 and the 2024 storm in the UAE which caused...more

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

Opportune LLP

Energy Private Equity Valuation In A COVID-19 World

Opportune LLP on

As private equity fund managers assess the economic impact of COVID-19, developing reliable valuation processes and procedures for their investments will ensure transparency to regulators and investors....more

Hogan Lovells

Global Accountants’ Liability Update – July 2020

Hogan Lovells on

Certified public accountants are among those who may benefit from a mechanism announced by the Hong Kong government in May 2020 to exempt certain inbound travelers from compulsory quarantine. The exemption is provided under...more

Goulston & Storrs PC

COVID And M&A Earnouts What’s Market?

Goulston & Storrs PC on

The COVID-19 virus has ushered in unprecedented and challenging times for our country and our global community.  From the deeply personal pain and suffering caused by the virus as a health pandemic to behavioral adjustments...more

White & Case LLP

Authorization of special accounting standards for credit institutions by the CNBV. Part II

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On March 26, 2020, the National Banking and Securities Commission (CNBV) issued special accounting standards applicable to credit institutions as a consequence of the COVID-19 contingency. On June 29, 2020, the term granted...more

Hogan Lovells

Global Accountants’ Liability Update – May 2020

Hogan Lovells on

Recent court decisions - Germany - Cum/Ex-trades spark litigation - So called Cum/Ex-trades have become one of the hottest legal topics in Germany. A flood of claims dealing with those trades has reached German...more

Mayer Brown Free Writings + Perspectives

EBITDA Adjustments for Lost Revenues Resulting from COVID-19

Mayer Brown Free Writings + Perspectives on

As many parts of the United States begin to focus on recovering from the profound impact caused by the COVID-19 outbreak, businesses are looking to minimize the pandemic’s toll on their financial performance....more

Mitratech Holdings, Inc

COVID & CECL: The Short-Term and Long-Term Impact

Mitratech Holdings, Inc on

While it is too early to quantify the impact of the COVID-19 pandemic on the US banking sector, its influence is already being felt with recent announcements by US banking regulators and the Financial Accounting Standards...more

Latham & Watkins LLP

US Federal Banking Agencies Introduce Further Measures to Address Continuing COVID-19-Related Risks

Latham & Watkins LLP on

The three US federal banking agencies continue to take additional steps to promote the functioning of the financial system in the face of the pandemic. The three US federal banking agencies - the Board of Governors of the...more

White & Case LLP

Special accounting standards in Mexico

White & Case LLP on

In response to the requests made by representatives of different financial entities regulated and supervised by the National Banking and Securities Commission (Comisión Nacional Bancaria y de Valores or “CNBV”), the authority...more

Mayer Brown Free Writings + Perspectives

SEC Chief Accountant Addresses COVID-19

Mayer Brown Free Writings + Perspectives on

In recent remarks, the Chief Accountant noted that the Securities and Exchange Commission’s Office of the Chief Accountant (OCA) and other divisions within the SEC are monitoring the issues raised by COVID-19....more

Nelson Mullins Riley & Scarborough LLP

Steps to Avoid Coronavirus “Going Concern” Statements in Audit Opinions and Financings

Nelson Mullins Riley & Scarborough LLP on

As entities cope with the economics of coronavirus, we recommend they take actions along the way to try to avoid “substantial doubt” about an entity’s viability as a “going concern” and the resulting going concern statements...more

Cadwalader, Wickersham & Taft LLP

COVID-19 Update: Banking Agencies Delay CECL Capital Impacts

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On March 27, 2020, the Board of Governors of the Federal Reserve System, the Office of the Comptroller of the Currency, and the Federal Deposit Insurance Corporation (collectively, the “Agencies”) issued an interim final rule...more

White & Case LLP

Authorization of special accounting standards for credit institutions by the National Banking and Securities Commission (Comisión...

White & Case LLP on

On March 26, 2020, the National Banking and Securities Commission (CNBV) issued special accounting standards applicable to credit institutions as consequence of the COVID-19 contingency....more

Robins Kaplan LLP

Financial Daily Dose 3.30.2020 | Top Story: Diving deeper into the details of the $2.2 trillion COVID-19 relief bill became law...

Robins Kaplan LLP on

Unpacking Friday’s $2.2 trillion COVID-19 stimulus bill reveals a heck of a lot of “small favors to special interests” and “a slew of policy changes that had gathered dust, some for years in a stagnant and divided Congress.”...more

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