Hot Topic | March 2020

 

Insight

Investment funds: subsequent events impacts of COVID-19

Examples of events or circumstances that may apply to an investment fund’s subsequent events disclosures.

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Michael Hall
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Michael Hall

Partner, Dept. of Professional Practice, KPMG US

+1 212-872-5665

Timothy Jinks
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›

Timothy Jinks

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-7223

Richard Sumida
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›

Richard Sumida

Managing Director, Dept. of Professional Practice, KPMG US

+1 212-954-7251

The effects of the COVID-19 outbreak may have an impact on the subsequent events disclosures of investment funds. KPMG discusses examples of events or circumstances that may apply to an investment fund.

Applicability

  • Investment companies

Relevant dates

  • Effective immediately

Report contents

  • Background
  • Recognized vs. unrecognized subsequent events
  • Subsequent events disclosures
  • Evolving information

Related content

Hot Topic: Subsequent events, going concern and risk disclosure impacts of COVID-19

Financial reporting impacts of coronavirus

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