Host: Chris Chiriatti, managing director, Deloitte & Touche LLP
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 is a managing director in Deloitte’s National Office, Accounting and Reporting services group. In this role, Chris consults with engagement teams and clients on complex accounting matters and works with clients on analyzing and implementing complex accounting standards under both US GAAP and IFRS. Chris’ primary areas of expertise are revenue recognition, leasing, accounting for cloud computing arrangements, business combinations, accounting for long lived assets, income taxes and CECL for commercial entities. Chris also leads our accounting standards implementation service offering related to revenue recognition, CECL for non-financial institutions and cloud computing arrangements while providing technical support for lease implementation projects. Chris is also the revenue recognition subject matter lead for the National On-call Accounting and Reporting Advisory practice.
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