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Illustrative Public Company Disclosures (consequences of COVID-19)access res

Oct 01, 2023 · 20 min read

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Center for Plain English Accounting, the AICPA’s National A&A Resource Center. Special Report March 31, 2020

Over the course of the last two weeks as the scope of the coronavirus COVID-19 (Covid19) pandemic has continued to evolve, many members have asked the CPEA to provide illustrative disclosures or example disclosures that companies have made related to the impact of COVID-19. As we covered in our initial report for most calendar year-end entities, the impact will be a Type II (unrecognized)

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