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In this presentation, our presenters 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