Key takeaways
Host: Chris Chiriatti, managing director, Audit & Assurance, Deloitte & Touche LLP
Presenter: Miki Liu, senior manager, Audit & Assurance, Deloitte & Touche LLP
Aaron Shaw, partner, Audit & Assurance, Deloitte & Touche LLP
Diana Maria Sierra, senior manager, Audit & Assurance, Deloitte & Touche LLP
1.0 Overview CPE credit | Accounting
Accounting and finance professionals in the technology industry face many accounting and financial reporting complexities. Companies in other industries are working through similar complexities as they seek ways to become more tech-driven. Whether your company is an enterprise software or software-as-a-service provider, or exploring ways to “tech up” your offerings, join us as we dive in to some hot topics that may be relevant for your business. We’ll discuss:
- Accounting for consideration received from a vendor
- Accounting for investments in emerging technologies (e.g., Generative Artificial Intelligence)
- Recent FASB standard-setting activities, including software capitalization
Meet the host
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.
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