COVID-19 related illustrative disclosures
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COVID-19 related illustrative disclosures

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Many entities will need to assess the financial and business repercussions of the pandemic on their operations and the financial statement areas that are impacted to determine the disclosures required by U.S. generally accepted accounting principles (U.S. GAAP). The example disclosures in this report were adapted from various public company filings.

These illustrative disclosures are intended to help accountants and practitioners develop disclosures that meet the unique circumstances of an individual entity. Individuals must exercise professional judgment in using these

Download the illustrative COVID 19 related disclosures

File name: CPEA-covid-19-related-illustrative-disclosures.pdf

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