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PPP loans: Debits, credits, and financial reporting FAQS

Feb 01, 2021 · 334.4 KB Download

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Part of the CPEA PPP Loan series

With the volume of businesses who have received PPP loans over the last few years there has been an explosion of inquires asking the CPEA for guidance on how to record these loans in the accounting records. That question is dependent on how the loans themselves are being accounted for. In this report we outline three models for accounting for PPP loans- Under ASC 470 as debt, under IAS 20 as a government

Download the report on PPP Loan journal entries and disclosures

File name: CPEA PPP debits and credits.pdf

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