The one conference where SEC and PCAOB regulators, Big 4 and other top financial reporting experts join together to give financial professionals an update on the key issues and regulations that impact public company reporting.
AGENDA HIGHLIGHTS
- Update on recent and ongoing developments in Division of Corporation Finance
- Staff report on Review of Disclosure Requirements of Regulation S-K
- Cybersecurity considerations and disclosures
- Reporting company registration statement topics
- Current staff focus on MD&A, risk factors and disclosure of performance metrics
- Nonfinancial disclosures and non-GAAP presentations
- Internal control over financial reporting: current issues and guidance
- FASB/IASB projects update
- Revenue recognition: the new standard and practical implementation considerations
- Recent triggers for SEC enforcement and whistleblower awards update
- Disclosure controls and procedures
- Public company auditing update
- COSO’s New Framework: successfully transitioning to the new model
- An update on the proposed major changes to lease accounting
- SEC's current use of data analytics and the new AQM (Accounting Quality Model) to detect earnings management and financial data analysis to capture performance aberrations
- Recent changes to consolidation accounting
- Compensation accounting disclosure and trends
- Frequently encountered accounting and SEC reporting topics