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Handbook: CARES Act: IFRS compared to US GAAP

Handbooks | June 2020

This new 乐鱼（Leyu）体育官网 guide compares the financial reporting implications of the CARES Act under IFRS to US GAAP.

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This guide explains in depth the financial reporting implications of the CARES Act under US GAAP, followed by a high-level comparison to IFRS; this comparison is intended to provide directional guidance related to the application of IFRS.

Applicability

  • All companies that report under IFRS

Relevant dates

  • CARES Act was signed into law on March 27, 2020
  • Effective immediately

Report contents

  • Government grants
  • Income taxes
  • Payroll taxes
  • Paycheck protection program
  • Debt and equity instruments issued
  • Mortgage relief: Forbearances
  • Leave eviction moratorium
  • Subsequent events and going concern

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The US CARES Act - IFRS compared to US GAAP

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Financial reporting resource center for COVID-19, natural disasters, geopolitical events

Financial reporting impacts of COVID-19

Guidance, updates and news covering financial reporting impacts of COVID-19

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Holger Erchinger
Partner, Audit and Partner in Charge, U.S. Germany Corridor, 乐鱼（Leyu）体育官网 U.S. International Corridors, 乐鱼（Leyu）体育官网 US
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Julie Santoro
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网
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Image of Holger Erchinger
Holger Erchinger
Partner, Audit and Partner in Charge, U.S. Germany Corridor, 乐鱼（Leyu）体育官网 U.S. International Corridors, 乐鱼（Leyu）体育官网 US
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Image of Julie Santoro
Julie Santoro
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网
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Some or all of the services described herein may not be permissible for 乐鱼（Leyu）体育官网 audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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