Updated practice aid: Accounting for digital assets
The AICPA Digital Assets Working Group has updated a practice aid regarding the accounting for and auditing of digital assets.
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Financial institutions and the phase out of LIBOR
We have updated our white paper regarding the fundamentals of LIBOR phase out and transition for financial institutions.
Updates to SBA’s PPP loan FAQ for borrowers and lenders
We have updated two of our white papers to reflect an update in the SBA’s PPP loan FAQ for borrowers and lenders.
Borrower’s accounting for debt restructurings and modifications
A recent FASB Staff Educational Paper provides an overview of the accounting guidance for common debt modifications and exchanges.
Assessing the impact of COVID-19 pandemic on investment valuations
Portfolio managers of investment companies are considering the impact of COVID-19 and economic conditions on their March 2020 valuations.