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The FDIC issued, on Feb. 25, 2020, its “Quarterly Banking Profile” covering the fourth quarter of 2019. Adopted interpretations include accounting relief in response to COVID-19 and adoption of FASB LIBOR guidance. �Z�� The GASB’s COVID-19 Emergency Toolbox is designed to help stakeholders quickly identify the GASB’s authoritative guidance on over 20 issues that could be relevant under the current circumstances. endstream endobj 173 0 obj <>/Metadata 16 0 R/OCProperties<>/OCGs[195 0 R]>>/Outlines 21 0 R/PageLayout/SinglePage/Pages 170 0 R/StructTreeRoot 30 0 R/Type/Catalog>> endobj 174 0 obj <>/ExtGState<>/Font<>/Properties<>/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 175 0 obj <>stream The FASB acknowledged this concern and the need for relief during the COVID-19 crisis. h�b```���� ��ea������( �0-�H��u�6�+G��D�N�z��;����� ^сJ�tIv����X"�X=���8$r��{��Nkp00�9��2�M�1�5������{�@�����k���H�10�u2���u�!F��PUy �//� Fischer, as a real estate services firm whose sole focus is corporate occupiers, can assist you in mitigating risk and identifying savings during these unprecedented economic times. The FASB is monitoring and responding to the situation and is committed to supporting … The FASB implementation web portal is a one-stop shop for educational materials for major standards including credit losses, leases, and reference rate reform. The Trump Administration's faltering response to the coronavirus pandemic has led to anywhere between 130,000 and 210,000 deaths that could have … FAF Response to COVID-19 During this period, the FAF has been actively supporting the Boards and their staffs with logistical, technological, and connectivity support so their work can continue in a virtual environment. 9h���W�����{N���~���ˢ_@ݞ�O/�����>���{�������X�y~���2�����^�_���p����W�\pr8 }q���}7m-��f�_2>�H�z�V�XnOO0 o��3 GASB Response to COVID-19 These are uncertain times for state and local governments. To slow down the spread of COVID-19—the disease caused by a new strain of the coronavirus— authorities have been restricting people’s movement and gatherings, causing businesses to start laying off their employees in high numbers. 0 Wednesday, April 8, 2020 FASB Board Meeting Effective date considerations due to Coronavirus Disease 2019 (COVID-19) disruptions. Norwalk, CT, April 1, 2020 —The Financial Accounting Standards Board (FASB) shares global concerns about the stakeholder impact of the coronavirus (COVID-19) pandemic in the United States and abroad. Mr. Teotia underscored the SEC’s continued engagement with stakeholders and commitment to support companies, auditors, and others through these challenging times. FASB, Financial Accounting Standards Board. On May 20, 2020, in response to the added financial and accounting pressures stemming from the economic shutdown driven by COVID-19, the FASB decided to defer the effective date for private organizations for another year. The Statutory Accounting Principles Working Group has adopted an INT adopting FASB LIBOR guidance and three INTs in response to the COVID-19 outbreak. The FASB is monitoring and responding to the situation and is committed to supporting and assisting our stakeholders during this difficult time. Q. The FASB COVID-19 web portal puts support resources at your fingertips, and is regularly updated with news on how the Board is providing support and relieve during this challenging time. Accounting Standards Updates—Effective Dates, Private Company Decision-Making Framework, Revenue Recognition Transition Resource Group, Transition Resource Group for Credit Losses, Exposure Documents & Public Comment Documents, Comparability in International Accounting Standards, FASB Special Report: The Framework of Financial Accounting Concepts and Standards. Impact of economic disruption on expected credit losses March 16, 2020. In response to global concerns about the effects that the COVID-19 pandemic may have on stakeholders, the Board discussed … monitoring the impact of COVID-19 on entities’ implementation progress Created the FASB Response to COVID -19 portal and associated topic pages to make it easier for stakeholders to find educational and other resource materials. And more recently, the Federal Deposit Insurance Corp. (FDIC) sent a letter to the FASB, also urging for a delay. �@D IA)����B�V���L����{�lJ�9��uJd�h5D1�W+�R89W�RWD�P%b��X�a����ʱfcL����(�0$2zrh��T۝�I��3b�"���hߞ������э/�+��� k�YI�R_��8x������s��W The SEC has posted to its Web site a public statement made by SEC Chief Accountant Sagar Teotia regarding the Commission’s response to the COVID-19 crisis. All insurance companies preparing financial statements in accordance with statutory accounting principles; Relevant dates. FASB Finalizes Effective Date Postponements in Light of COVID-19 5/22/2020 On May 20, the Financial Accounting Standards Board (FASB) approved its proposed Accounting Standards Update, Revenue from Contracts with Customers (Topic 606) and … In response, the FASB issued a Staff Q&A on lease modifications that applies … Applicability. Please refer to the SEC Coronavirus (COVID-19) Response page for more information:. FASB Response to COVID-19. At its April 8, 2020, meeting, the FASB discussed (1) effective date considerations as a result of the COVID-19 disruptions and (2) other COVID-19 related matters. �x"8@�s �h �6�j�) �(�)@��#Hl�P�$����L������ ����H9�1�@� �P njڅ���}K�_�e���|4`���_]w;Wח,�k�G�g�i�\�B>{j&�&m,_�Wnڸ�S�U�l��� H��R�j�@}߯��jf�! For questions r… 194 0 obj <>/Filter/FlateDecode/ID[<00B5723C8A027742B3200388DBD984AE><4AB96F726145624B91440C9363CE1294>]/Index[172 39]/Info 171 0 R/Length 103/Prev 84527/Root 173 0 R/Size 211/Type/XRef/W[1 2 1]>>stream endstream endobj 176 0 obj <>stream The FASB Staff provided relief on the accounting for concessions related to leases and rent affected by the COVID-19 outbreak. ;P Q1 economic disruption caused by COVID-19 and oil markets should not be reflected in ASC 326 transition adjustment. 4 On March 22, 2020, financial institution regulators released guidance for financial institutions and their customers in response to the COVID-19 pandemic titled Interagency Statement on Loan Modifications and Reporting for Financial Institutions Working with Customers Affected by the Coronavirus. endstream endobj startxref %%EOF In response to frequently asked questions, the Financial Accounting Standards Board (FASB) Taxonomy staff published a question and answer (“Q&A”) document on how to apply the U.S. GAAP Financial Reporting Taxonomy (“Taxonomy”) for disclosures relating to the effects of the COVID-19 pandemic and relief activities. “Short-term modifications made on a good faith basis in response to COVID-19 to borrowers who were current prior to any relief are not TDRs. Heads Up — FASB Issues Staff Q&A on the Effects of the COVID-19 Pandemic on Cash Flow Hedge Accounting (April 30, 2020) Heads Up — Frequently Asked Questions About Troubled Debt Restructurings Under the CARES Act and Interagency Statement (April 15, 2020; Updated April 24, 2020) 172 0 obj <> endobj According to the report, FDIC-insured banks and savings institutions reported $55.2 billion net income, a decrease of $4.1 billion (6.9%) from a year ago. -�M��F�%4�b[���{V+;y���3��sfΨ�9O�E7��U{3�n�|�����v�C����r5P��i��W;��遉)&���/K�/���C�g�H�׳�9��ۜگs��# ѱ۩K��R��^��m �:��Q��F��>����CI� $��m�) FASB Response to COVID-19 The FASB shares global concerns about the stakeholder impact of the coronavirus (COVID-19) pandemic in the United States and abroad. For an overview of FASB’s response, see here. Question I.1. On April 10, 2020, the Financial Accounting Standards Board (FASB) staff issued a question-and-answer document (Q&A document) to help entities impacted by the COVID-19 pandemic navigate the lease concessions accounting guidance provided in Topics 842 and 840, Leases.. Due to the severity of COVID-19, the number of lease concessions is expected to be substantial. (FASB) that short-term modifications made on a good faith basis in response to COVID-19 to borrowers who were current prior to any relief, are not TDRs. Topic 815: Cash Flow Hedge Accounting Affected by the COVID-19 Pandemic Purpose of This Staff Q&A This FASB staff question-and-answer document (Q&A) focuses on the application of the guidance in Topic 815, Derivatives and Hedging, in relation to the effects of the Coronavirus Disease 2019 (also referred to as COVID-19 pandemic) on cash flow hedge accounting. FASB Discusses Its Response to COVID-19 Other News Related to COVID-19 GASB Postpones Effective Dates of 14 Pronouncements Because of COVID-19 FASB issued a proposal Monday that is designed to reduce complexity and cost for certain private companies and not-for-profits, related to goodwill assessments performed in response to triggering events.. Our COVID-19 Response. The FASB shares global concerns about the stakeholder impact of the coronavirus (COVID-19) pandemic in the United States and abroad. This FASB Taxonomy staff question-and-answer document (Q&A) focuses on the application of the US GAAP Financial Reporting Taxonomy (Taxonomy) to disclosures related to the effects of the coronavirus (also referred to as COVID-19) pandemic and relief efforts. h�bbd``b`f��* ��� h��Wmo�8�+���ГlY��Ҧ�k���A>x��s��v��ߏ�-���2t�]�ER�H�i$� $1�5(�Lʰ@(� �b�,�h#A�LIZ2-���3Qr� �����(�4�.��؇�c�`������*��1��n,�M��:][�u��[4��=~m�c89��9��Fô�+���b�;S��Oh�ہ� For questions regarding Form ADV, including related questions about temporary relief the SEC has provided, please email IARDLive@sec.gov. This is not an exhaustive list. �5�c~c�Y�Tۣ���j��f�M{M&(fP/qa�����m 0��tsa��}ô��ض�'a�����\�[�`�휧Y�=�D+����f� �C����o��/����O �c�V�1k*�,�]��t�B����&ͳ�X� >k��g��h+�����6MY�/�J���c����*��N�o% (g:�-'��e���||���Ϥa�7U�/܁�w�@�H�E���N"�f��d�� ėЍ�ۘ�f�R�6���|�Y�,��C>��Ԭ�Td�d�Ct�`\�͉���n@d����nBN�X��PP��)TY���֗��l�1�v_�~��i�@P�AQg~}�Uu3�O+�L{��_i�*��*��[Wޮ�٪���Z �oJ� �T�)�ઘ�9`R�V��4J��vq.�-���ËB���Ð��@$pM�0.h'� �|�Nq���뾓(���@�DqB��2(����6��N(��8��]�)��q�� R�硦�]����d�[����P�p߯.u��sv,yti]W�Z,-�x��B�M� SQ�;si�z�&c�50��M:�;ۓ~'î�n"��Oʺ�xil�)���p��@a�=��b�Ϫ*~�Uu�,�������mV=���Mj�/Pk �wp�;�}������ho��פ���?����%Z=?��� Feature Pane - FASB Response to COVID-19 - More Link Reference Rate Reform Reference rate reform refers to the global transition away from referencing the LIBOR—and other interbank offered rates—and toward new reference rates that are more observable or transaction-based. Lease Concessions as a Result of COVID-19 – The FASB discussed its response surrounding the accounting for lease concessions specific to COVID-19 and how the lease concessions should be accounted for in accordance with the lease modification guidance in ASC 842 and ASC 840. The FASB is monitoring and responding to the situation and is committed to supporting and assisting our stakeholders during this difficult time. For questions regarding Form PF, including related questions about temporary relief the SEC has provided, please email FormPF@sec.gov. Below please find links to certain TM-related documents in response to the effects of COVID-19. Staff Statement Regarding Rule 302(b) of Regulation S-T in Light of COVID-19 Concerns (11/20/20); Conditional Exemptive Order: Granting Exemptions from Certain Rules Related to … Freddie Mac is open for business and continuing to play our crucial role in the U.S. housing markets. 210 0 obj <>stream This includes short-term (e.g., six months) modifications such as payment deferrals, fee waivers, extensions of repayment terms, or FASB Discusses Its Response to COVID-19 April 9, 2020 At its April 8, 2020, meeting, the FASB discussed (1) effective date considerations as a result of the COVID-19 disruptions and (2) other COVID-19 … During this challenging period, the Board is working hard to provide stakeholders with accounting and financial reporting relief. This includes short-term — for example, six months — modifications such as payment deferrals, fee waivers, extensions of repayment terms, or other delays in payment that are insignificant.” FASB Discusses Its Response to COVID-19. A. INTs adopted April 15, 2020; Effective immediately Learn more about the changes. This article was updated on April 14, 2020. �d4F. The GASB is here to help. COVID-19 Response — Fischer Fischer Account Teams and Technology remain fully-engaged. %PDF-1.5 %���� … We have taken numerous steps to protect our employees, customers and consumers from the impacts of the coronavirus (COVID–19). How should a fund, SEC-registered investment adviser or exempt reporting adviser contact the staff if it has questions or concerns related to impacts of COVID-19 on its operations or compliance? The decrease in net income was a result of lower net int… And rent affected by the COVID-19 outbreak reporting relief Group has adopted an INT adopting LIBOR! To the SEC Coronavirus ( COVID-19 ) pandemic in the U.S. housing markets decrease in net income was result. These are uncertain times for state and local governments be reflected in ASC 326 transition adjustment this article was on! 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