SEC Conference
An Accounting & Reporting
Update for Public Companies
What to Do About the Latest Developments
CPE Credit: 17 Hours · MCLE Credit: Up to 17 Hours
DAY ONE
Deluxe Continental Breakfast & Registration
7:30 - 8:30 AM
Welcome & Opening Remarks
8:30 8:45 AM
SEC Hot Buttons I
8:45 10:15 AM
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What's new at the SEC |
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Smaller company reporting regulatory relief and simplification |
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SOX 404: SEC and PCAOB initiatives, guidance and disclosures |
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IFRS acceptance |
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Fair value |
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Business combinations |
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Changes in derivative accounting |
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XBRL |
Break
10:15 - 10:30 AM
SEC Hot Buttons II
10:30 AM 12:00 PM
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Executive compensation |
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MD&A |
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Non-GAAP financial information |
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Statement of Cash Flows |
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Materiality |
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SEC staff review process |
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Restatements |
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Revenue recognition |
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Current accounting issues |
Luncheon
12:00 - 1:00 PM
SEC Comment Letters
1:00 2:15 PM
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Current trends in SEC comment letters |
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"Best practice" footnote disclosures |
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Triggers for an SEC comment letter |
Break
2:15 2:45 PM
Breakout Sessions (Select One)
2:45 4:00 PM
IFRS
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Gaining momentum in the US |
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Infrastructure issues (standard setters, endorsements, funding, training ) |
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Implementation challenges |
XBRL
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What is interactive data? |
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How does it work? |
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Who's using it now? |
Complex Financial Instruments
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Equity derivatives |
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PIPEs |
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Proposed changes to FAS 133 |
Break
4:00 4:15 PM
Breakout Sessions (Select One)
4:15 5:30 PM
Software Revenue Recognition
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Why software is different |
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Scope |
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Multiple-element arrangements |
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Term licenses, subscriptions and ASP arrangements |
MD&A
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Best practices |
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Latest developments |
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Recent enforcement cases |
Small Company Issues
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Relaxed rules for capital raising |
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Scaled disclosure rules |
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Proposed rules on the horizon |
Cocktail Reception
5:30 7:00 PM
DAY TWO
Deluxe Continental Breakfast
7:15 - 8:00 AM
Revenue Recognition
8:00 9:15 AM
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SEC wants more robust disclosures in footnotes and MD&A |
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Recognition and valuation issues |
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Timing and recognition |
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Status of FASB Project |
Business Combinations: FAS 141R
9:15 10:30 AM
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Changes in acquisition method |
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Dealing with minority interests in a subsidiary |
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Disclosures required |
Break
10:30 10:45 AM
SEC Enforcement
10:45 AM 12:00 PM
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Most recent actions brought |
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Dealing with the SEC |
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Financial reporting and issuer disclosure |
Luncheon
12:00 1:00 PM
Fair Value Accounting
1:00 2:30 PM
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Scope and context |
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Valuation techniques |
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Transition provisions |
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Lessons learned from early adopters |
Break
2:30 2:45 PM
FASB Update
2:45 3:45 PM
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FASB advocates a well-planned "improve and adopt" approach to transitioning US to IFRS |
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Joint FASB/IASB Projects |
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Status of exposure drafts and other current developments |
EITF Update
3:45 4:30 PM
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Current issues |
Conclusion
4:30 PM
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