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PwC provides a summary of the latest accounting, financial reporting, SEC, and regulatory updates to support your quarterly reporting.
As global restrictions begin to ease, business leaders are looking ahead to restarting operations - and in many cases restructuring and reimagining those operations - to emerge stronger after the pandemic. Many are considering fundamental changes to the ways business is conducted, including developing cost containment strategies, diversifying supply chains, and making other operational modifications.
In this edition of The quarter close, we focus on COVID-19-related accounting and reporting considerations and other topics, including:
  • recognition models for restructuring costs;
  • reminders for liquidity and financing arrangements; and
  • FASB staff Q&As on rent concessions and hedging.

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