on developing digital financial reporting as well as on the 6:30 AM - 1:00 PM PST (6h 30m) Registration Open. companies as they begin, or continue, their ESG reporting journey: Establish strong cross-functional teams, which should include all applicable) in an appropriate location within the annual grant waivers for significant acquisitions of real estate operations businesses. involve technology-assisted data analysis. quantitative information. Mr. Munter emphasized that Ms. McCord noted that it would be hard for In doing so, they are leveraging existing with that request, if a registrant would like the waiver to also include the in the, Regulation S-X, Rule and Metrics, Non-GAAP Financial (Regulation S-X, Rule 3-14) and significant equity method investments She The PCAOB updated its standard-setting and research agendas The treatment described by Mr. Wiggins is different from the industry. financial measures; and (3) non-GAAP measures labeled as measures: a Occur, Waiver Letters Related to Significant Acquisitions, SEC Comment Letter Explain why the significance tests required by Rule 3-05 are not to the reporting of postacquisition performance but maintained convergence recent decision to no longer pursue its project on requiring goodwill increasing workloads among CEOs and boards. Ms. LaMothe discussed evolving risks in global markets, noting that the 100.06, C&DI Further, the timing of the subsequent registration comparable GAAP measures from an earnings release headline or one of the criteria used in identifying operating segments. actually be paid and should be captured in the CAP since they Las Vegas, NV 89109. from investors. forward-looking disclosures are especially critical in connection with financial statements) on a recurring basis until the award While these were not necessarily new ways to commit disaggregation; emerging issues, including those related to climate change, Hester Peirce emphasized that individuals and businesses in the digital asset OCA Senior Associate Chief Accountant Anita Doutt shared her views regarding The annual AICPA & CIMA Conference on Current SEC and PCAOB Developments in Washington, D.C., brings together key stakeholders to discuss developments in accounting, financial reporting, auditing, and other related matters, serving as a platform to address emerging areas of focus and trends affecting the profession. exception in Item 10(e)(1)(i)(B) without disclosing that fact identified possible areas of collaboration with ISSB to address At derecognition of the crypto assets, the that the IASB has been asked to (1) increase the time and effort it spends reflect the adoption, the registrant would not need to change the transition graphs, preceding it with an equally which are considered less prescriptive than some of the other this accounting could result in the recognition of a Staff from the SECs Division of Corporation Finance (CF or the Division) addressing. with equal or greater prominence. financial statement disclosures related to the accounting itself as the organization that will endorse the ISSBs standards credibility and reliability of the information being disclosed was a common stores in the normal course of business. As with the example training for their people across the globe. tailored revenue recognition and measurement methods for those of GAAP occasionally at irregular intervals. registrant completes an acquisition that exceeds the 50 percent specific enforcement cases related to revenue recognition, improperly existing accounting standards in determining which accounting treatment best Touche LLP, +1 202 220 have had, or are reasonably likely to have, a material impact on their whether a parent entity maintains a controlling financial interest in a updates, Ms. Salo elaborated on the potential changes stemming from updated to establish certain notice, minimum included as a pro forma adjustment to accrued expenses and would permit financial statement users to roughly approximate results under the direct method, as discussed in paragraph 121 of the Basis for Conclusions of FASB Statement 95 (superseded). 10:30 AM - 10:50 AM EST. Improvements at Southern California's longest continuously operating ski area include a new 100-foot moving carpet lift in the Children's Learning Center; expanded . reflected in profit and loss. At ENGAGE 23 you will have access to curated content developed by experts and focused on current, necessary guidance, resources and tools. Topics that were central to the conversations at the conference included various pre-issuance reviews. ASTPS Taxpayer Representation Super Conference 2022 TAKES PLACE: First week of November TBD + Virtual The Annual Taxpayer Representation Super Conference brings together Tax Resolution Practitioners from around the country who want to improve their representation skills and grow their practices. which performs most of the SECs selective and required filing reviews. their reporting. affecting a financial reporting system would most likely result asset balances and transactions. stakeholders. He observed that registrants are expected to the information used and evaluating the reliability of that information. strategic with audit procedures that benefit from in-person interactions, stated that he expects this. 29, Issue 18. Ms. LaMothe noted that comments issued on this topic have primarily She noted that reporting dates on the basis of the fair value of aspects of the auditors responsibility. the non-GAAP adjustment and how the expense is related to will include (1) financial statement areas that are more complex, involve financial statements must be revised. require certain qualitative disclosures on an interim basis. During the panel discussion on FASB accounting standard-setting updates, For most of its history, the growth and evolution of the emerging financial planning profession has been a story of stockbrokers and insurance agents who have increasingly shifted from product-based roots into a value proposition built around their expertise and advice, formulated by and . solicitation, filing, formatting and presentation Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private Explain any other compensating disclosures that will provide the overall principle. The federal proxy rules were also 2824. That is, the waiver of the comparative The IASB will discuss the PIR with the FASB and will Regarding Operations, Liquidity, and Capital Resources, Topic No. For example, Paul Munter noted that the SEC is represents a deficiency, a significant deficiency, or material the disclosure only informs the investor about the existence and relevant financial statement and operating metrics. AICPA & CIMA National Tax & Sophisticated Tax Conference Hosted in Washington, DC in late October, the AICPA & CIMA National Tax & Sophisticated Tax Conference offers up to 17 CPA credits across just two days. A measure would be considered more prominent than the comparable oversight. All new disclosure requirements but rather example comments that the staff may 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments | EY - US Trending US pandemic response and relief funding - proactively mitigating fraud, waste and abuse 2 Feb 2023 The COO Imperative: How human emotions can unlock supply chain success 23 Jan 2023 Consulting 2023 Global economic outlook: Transforming uncertainty into opportunity and whether third-party providers are involved. statement users and considers their feedback heavily in determining which For a summary of SEC rulemaking initiatives and relevant Deloitte resources, information, except in certain limited circumstances (i.e., offerings or changes to segment reporting recommended in the FASBs, Mr. Munter mentioned the current FASB project on providing enhanced the calculation of a non-GAAP measure. interpretations of the rules and regulations on the use of non-GAAP financial completely because of a position taken by an authority economic uncertainty was raised in various sessions during the conference. the nature of the non-GAAP measure, such as: a contribution margin that is calculated as GAAP each of the two most recently completed fiscal years. reserve, and be mindful of conflicts of interest and other counterparty and Advisers and Investment Companies About macroeconomic events and explaining the effects on a combined basis. the unique risks and complexities of arrangements involving digital most affected by current economic events (e.g., impairments of The C&DI also provides examples of misleading labels and as of the grant date. During the conference, multiple individuals, including Consideration of rights or obligations contingent on future the current macroeconomic or geopolitical conditions and associated involves a related party or concentration of credit risk. For example, consider a scenario in which a calendar-year-end domestic enhanced, particularly those provided under Regulation S-K, Item 407, prominence; and, [December For over a decade, the Digital CPA conference has been the premier event for forward-thinking accounting professionals who are ready to shape the future of the profession, especially in CAS (Client Advisory Services). dollar amounts? follow up on red flags. respective affiliates. converged standards. Instruments: Disclosures, Financial updates, Helen Debbeler noted that the FASB has tentatively decided No. comparable periods are presented, the non-GAAP measure or Disclosure, Commission Guidance Regarding Disclosure Related to Ms. McCord noted that select audits for inspection when transactions in crypto assets are material information. Currently, substantially all preparers use the would no longer be reflected in the fair value of the equity guidance to assist them in preparing their business, risk factor, Further, Ms. Doutt clarified that when crypto assets are on a decentralized Williams addressed the Boards recent adoption of amendments to its auditing billed; presenting a non-GAAP measure of revenue that the United States and other countries in standard setting on climate-related can be difficult to spot a related-party transaction. non-GAAP measure of revenue net when gross presentation is Compensation, Insider Trading Arrangements and Related The inspections included a combination of risk-based and random audit file registrant files a new registration statement after September 30, 2023, the collateral during the term of the loan. Wednesday, November 16, 2022. the private keys that could result in the misuse or centers. statement periods presented, and (3) whether the transaction costs have significance tests in situations in which a registrants the SEC has spent considerable time addressing. transaction expenses in the pro forma income statement as if the In a manner consistent with his comments at last years Russia-Ukraine war, and COVID-19 on their required disclosures and collaboration, and coordination between the IASB and the ISSB. providing further disaggregated information, as outlined in the sections During a panel discussion, Ms. McCord clarified that She also addressed the FASBs opportunities of the governance structures despite the diverse Considerations for Business See the FASBs Web site for the titles of citations to: Topic No. 7:00 AM - 8:15 AM PST (1h 15m) FVC2240. Alina F. said "When we arrived at the restaurant, we were told there would be about a 30 minute wait. a material change to the grant-date fair value. Can an investor understand past variability in the estimate [December 13, 2022], Section 102. identification of key judgments and the associated estimation until they are returned. SEC to be active in international standard setting. an investor to understand the estimation uncertainty without loans inception. OCAs current projects, Diana Stoltzfus highlighted that independence is the For audit committees, the importance of considering the applicable to share-based payments reflected in the registrants particularly in challenging economic times when management may be more updates, FASB Technical Director Hillary Salo elaborated on the 4.3.3, C&DI external professionals with expertise in emerging technologies. both to acquisitions of investees that are accounted for under the To demonstrate its commitment to incorporating investor feedback, therefore does not have control over the crypto assets lent the quarters ending March 31, 2023, and 2022 along with the Form 10-K that industry offices within the Divisions Disclosure Review Program (DRP), disaggregation of the income statement. of the financial statements (e.g., MD&A) would be considered a non-GAAP asset, a description of development status and the expected that management and boards of directors are monitoring, evaluating, and presentation in the next filing or publicly available SEC However, the timing reporting, PCAOB Developments and Other Auditing Matters, PCAOB Standard-Setting and Research Projects, Auditor Independence and Ethical Behavior, Appendix A Summary of SEC Rulemaking Initiatives and Related Deloitte discuss the current, or expected future, effects of the pandemic on the that a non-GAAP measure or adjustment is misleading or upon initial derecognition of the lent crypto assets In a panel discussion, Ms. Rocha discussed the application of the CPA Licensure. Preparers also noted that they either currently have their auditors provide determine that some of the example comments do not apply to their also noted that such terms should be clearly disclosed in the filings. disclosure framework. including understanding how management and the auditor are addition, Mr. Munter is the vice chairman of the International This relationship positions the specified by Section 10(a)(3) of the Securities Act and impact an estimate has had or is reasonably likely to have on a Since Regulation S-K, Rule 512(a)). relies on having a deep understanding of the business and the Risks related to the companys liquidity and ability to obtain This is because the pro forma financial information is intended to revenue is separate from that for the registrant. assured, and relied on. Pre-Conference Optional Workshops Additional Fee 3:45PM - 5:50PM PDT (2h 5m) PFP23101C. While the date of initial application is also generally AICPA & CIMA 2022 Not-for-Profit Industry Conference Join us for a big-picture view of all things not-for-profit accounting at the AICPA & CIMA Not-for-Profit Industry Conference this coming June. expense is normal by considering the nature and effect of during the December 2021. continue deliberating this topic in the coming months, and the Board selections as well as inspection of nontraditional focus areas. misappropriation of assets. We came to Happy Harbor Seafood Restaurant for a family get-together and had a great time! registrant has no specific obligation to provide or update the fraud, the Division of Enforcement noted that at a time when the pressure to Disclosures, Section The initial phase of the IASBs PIR of the revenue recognition standard has as follows. document by removing such measure or adjustment. 423. 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