Host: Chris Chiriatti, managing director, Deloitte & Touche LLP
Presenters: Doug Rand, Jenn Ratterman, Jude Alaba, and John Wilde
After a year of change, 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:
- New rules on MD&A applicable to annual reports for 2021, and a look-back at how companies implemented human capital disclosures
- Hot topics, including non-GAAP measures and emerging risk disclosures
- Highlights and analysis of recently issued SEC staff comments
- The SEC’s recent rulemaking initiatives, including priorities of the new Commission chair
- A forward look at the SEC’s recent rulemaking initiatives, including priorities of the new Commission chair
Meet the host
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.
Lease modification, impairment, and abandonment considerations.
A stand-alone component of Roadmaps that briefly summarizes trending accounting and reporting issues.