Answers to PPP lender accounting questions

July 4, 2020

The AICPA discusses a range of lender accounting issues related to the Paycheck Protection Program (PPP) in new Technical Questions and Answers (TQAs) posted online Tuesday, June 30.

TQAs 2130.41 through 2130.44 provide nonauthoritative guidance in answers to multiple lender accounting questions, ranging in topic from the determination of the effective interest rate to the classification of advances under the PPP. See the TQAs.

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