13 Nov.

SEC hot topics: Year-end update

Financial Reporting

Friday, 01:00 p.m.  ET | 1 hr 30 min
Credits offered: CPE Event language: English

Participants will identify relevant new and existing regulatory interpretations and requirements while assessing potential impacts on their organizations.

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Key takeaways

Host: Chris Chiriatti, managing director, Deloitte & Touche LLP

1.5 Overview CPE credit | Accounting

After an unprecedented year, it is critical that SEC registrants be prepared to provide insight to investors through relevant and transparent disclosure. What are key considerations for year end? We’ll discuss:  

  • The SEC’s response to COVID-19, including guidance issued and expectations for disclosures.
  • The SEC’s recent rulemaking initiatives, including final rules related to acquisitions, dispositions, guarantor financial information, and certain disclosures required by Regulation S-K.
  • Hot topics, including non-GAAP measures and emerging risk disclosures.
  • Highlights and analysis of recently issued SEC staff comments, including those related to the COVID-19 pandemic.

Meet the speakers

Chris Chiriatti

Chris Chiriatti

Accounting and Reporting Advisory Leadership

Chris is a managing director in Deloitte’s National Office – Accounting and Reporting Services Group. Chris’ primary areas of expertise are revenue recognition, leasing, accounting for cloud computing arrangements and software development, business combinations, long lived assets, and CECL for commercial entities. Chris is also one of the primary authors of Deloitte’s Roadmap to Applying the New Revenue Recognition Standard and has also authored various other external publications addressing accounting for cloud computing arrangements, agile software development, CECL for commercial entities and revenue recognition. Chris is also the audit leader for Accounting and Reporting Advisory services where he oversees all accounting and reporting advisory service includes new standards implementation, accounting on-call advisory services, accounting for technology transformation, IFRS to US GAAP conversions and SEC reporting.

COVID-19 accounting and financial reporting-related resources

Take a strategic look at the financial reporting and accounting challenges related to COVID-19 that are top of mind for many companies as well as trending and ongoing issues.

This publication discusses key considerations and issues for accounting and financial reporting related to COVID-19 and the CARES Act.

Explore the financial accounting and reporting implications of the CARES Act’s provisions designed to provide relief to small and large businesses.

Dbriefs resources

Friday, 13 Nov 2020 01:00 p.m. ET
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