The COVID-19 pandemic has resulted in an unprecedented impact on financial markets and created challenging conditions associated with a significant economic downturn. The continuation of these conditions could have a prolonged, adverse impact on an entity’s operations and financial condition. As a result, companies in every industry will need to consider how their accounting and financial reporting may be impacted by the economic and business challenges resulting from COVID-19. We have compiled a list of some of the key considerations that companies and their accounting and finance teams should consider as a result of the pandemic and subsequent economic conditions.

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