Podcast overview
In this 30-minute podcast, KPMG partners discuss some of the financial reporting implications of COVID-19 impacts on the workforce, operations and supply chains, finance and liquidity.
Applicability
- All companies
Relevant dates
- Effective immediately
Podcast contents
- 01:10 – Framework for approaching issues and assessing risks
- 04:05 – Implications of remote working and the impact on controls over financial reporting
- 07:25 – Debt, including covenants and modifications, and hedging
- 10:20 – Lease concessions and modifications, from the lessee’s and lessor’s perspectives
- 13:20 – Revenue, trade receivables and loan receivables
- 19:35 – Estimates, including goodwill and other impairment, and fair value measurement
- 24:45 – Role of the Audit Committee, external communications, SEC guidance and disclosures
