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 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
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Dbriefs resources
