Important Update on the Paycheck Protection Program under the CARES Act
This article was updated on August 5, 2020. Further updates will be provided as new information becomes available. On August 4, the U.S. Small Business
Part I: Accounting and Financial Reporting Implications of the CARES Act
The Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law on March 27 to address economic instability brought on by the pandemic.
The Tax Cuts and Jobs Act of 2017 reduced the ability of most businesses to carry-back net operating losses while providing for unlimited carryforwards.
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