Common Accounting Impacts Post-COVID-19

Aronson partners Mark Robins and David Semendinger discuss the significant GAAP accounting impacts that have occurred due to COVID-19. In this presentation, our presenters will discuss: – PPP Recap – How to account for loan forgiveness – Going Concern considerations…

Common Accounting Impacts Post-COVID-19

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Aronson partners Mark Robins and David Semendinger discuss the significant GAAP accounting impacts that have occurred due to COVID-19.

In this presentation, our presenters will discuss:

– PPP Recap – How to account for loan forgiveness
– Going Concern considerations – What does this mean and what is management required to do
– Asset impairments – When an impairment analysis is required and how to account for it
– Debt modifications – Difference between debt mod and reconstructing and how to account for them
– Lease concession and modifications – What are these and how to account for them
– 606 impacts from COVID-19 – High level overview of items you may need to reconsider

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