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Entities may need to consider the accounting and financial reporting implications of recent economic events and conditions, including decisions they may make about their own business and/or investment strategies in reaction to or in anticipation of those events. Our Technical Line addresses many of the financial accounting and reporting considerations entities may need to consider in preparing their annual (or interim) financial statements and reports. It also discusses internal control over financial reporting (ICFR) and disclosure considerations, including considerations for filings with the Securities and Exchange Commission (SEC).