Key takeaways
Host: Chris Chiriatti, managing director, Deloitte & Touche LLP
1.5 Overview CPE credit | Accounting
In an evolving and uncertain business environment, it is critical that Securities and Exchange Commission (SEC) registrants provide investors with relevant and transparent disclosures and stay abreast of developing regulatory requirements. What are key considerations for year end? We’ll discuss:
- Hot topics, such as non-GAAP measures, segment reporting and emerging risk disclosures including interest rates, inflation, and those related to the macroeconomic environment.
- The SEC’s recent rulemaking updates, including final rules on cybersecurity and climate disclosures.
- Highlights and analysis of recently issued SEC staff comments.
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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