What's new at the SEC
	Smaller company reporting regulatory relief and simplification
	SOX 404: SEC and PCAOB initiatives, guidance and disclosures
	IFRS acceptance
	Recently issued Staff Accounting Bulletins
	XBRL
	Committee to Improve Financial Reporting recommendations

	Executive compensation
	MD&A
	New rules for foreign private issuers
	New proxy rules
	SEC staff review process
	Restatements
	Internal control: disclosure issues

	Current trends in SEC comment letters
	"Best practice" footnote disclosures
	Triggers for an SEC comment letter
	Dealing with auditors and SEC counsel
	Crafting a timely and appropriate response

Breakout Sessions (Select One)

	Overview of differences between IFRS and US GAAP
	Infrastructure issues (standard setters, endorsements, funding, training )
	Implementation challenges and transition costs
	Completed and proposed convergence between the FASB and IASB

	Turning traditional financial statements into more easily searchable and interactive documents
	How does it work and who's using it now?
	Understanding the overall processes for setting up XBRL and submitting filings to the SEC
	SEC's proposed timeline for adoption

	Impact of Accounting for Hedging Activities Exposure Draft
	Will cash flow hedging go away?
	Disclosures under FAS 161
	Accounting for equity derivatives and PIPEs

Breakout Sessions (Select One)

	Industry panelists will share their experiences working through the compliance process and modifying their approaches in light of the latest guidance
	Best practices in capitalizing on previous 404 outputs and processes
	Implementing a new top-down approach
	Leveraging entity-level controls
	Working with external auditors

	Best practices in applying the SEC's principal objectives
	Taking a "fresh look" at presentation and disclosures each time the MD&A is prepared
	What must be discussed regarding revenue recognition
	What is required in the company's "crystal ball" into the future

	Relaxed rules for capital raising
	Scaled disclosure rules
	SOX 404: internal control strategies for non-accelerated filers
	Leveraging entity-level controls for a top-down, risk-based approach
	Recognizing and remediating material weaknesses

	Standard project update: earnings per share, income taxes, financial statement presentation, revenue recognition, liabilities and equity, leases
	Other ongoing projects: conceptual framework, joint projects with IASB including financial instruments, research and development
	FASB staff positions
	Current EITF update
	Transitioning US GAAP to IFRS

	Changes in acquisition method
	Recording assets and liabilities at fair value rather than historical cost
	Dealing with minority interests in a subsidiary
	Disclosures required

	Most recent actions brought
	Dealing with the SEC
	Financial reporting and issuer disclosure
	Revenue recognition

Fair Value Accounting
1:30 – 3:00 PM

	Scope and context of FAS 157 and how it affects your financial reporting
	Valuation techniques
	Transition provisions
	Disclosures: determining the right level of detail
	Lessons learned from early adopters

Revenue Recognition
3:15 – 4:30 PM

	SEC wants more robust disclosures in footnotes and MD&A
	Recognition and valuation issues
	Software revenue recognition
	Timing and recognition
	Status of FASB Project

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