The Division of Corporation Finance review process continues to challenge issuers with new areas of comment and new questions on familiar topics. The Public Company Accounting Oversight Board's (PCAOB) standard-setting agenda is full of projects that are likely to impact issuers, as well as auditors. The Midyear Forum will help you understand the regulator's current hot buttons and the significant changes happening in accounting and auditing, as well as an introduction to sustainability reporting. The faculty will offer practical advice, based on real-world examples, to give you the information and tools necessary to successfully meet the current and future challenges in SEC reporting.
What you will learn:
- Implementation issues for the fast-approaching adoption of FASB's revenue recognition standard
- Updates on rulemaking and interpretive guidance in the SEC's Division of Corporation Finance, plus hot topics in CorpFin's comment process
- Office of Chief Accountant frequent accounting consultation areas
- The status of the SEC's Disclosure Effectiveness project
- Key accounting developments from the FASB: new accounting standards updates and updates in process
- FASB's leases standard implementation challenges
- Financial instruments guidance and adoption issues
- An update on PCAOB rulemaking and the likely effects on auditors and their clients
- Understanding sustainability reporting and the Integrated Report
WilmerHale Partner Jennifer Zepralka will speak on the panel "MD&A Disclosure."