Host: Chris Chiriatti, managing director, Deloitte & Touche LLP
Presenters: Doug Rand, Jenn Ratterman, Jude Alaba, and John Wilde
1.5 Overview CPE credit | Accounting
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. 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.
Lease modification, impairment, and abandonment considerations.
A stand-alone component of Roadmaps that briefly summarizes trending accounting and reporting issues.