DAY ONE AGENDA

Welcome & Opening Remarks
8:45 – 9:00 AM

FASB Update
9:00 – 10:00 AM
FASB’s recent major changes will have a huge impact on business in many important areas. This session will update you on what these changes are and show you the most effective ways to handle them. In this session, an expert will address:
• Standard setting process
• Current FASB agenda
   – Accounting for and disclosure of software costs
   – Debt exchanges
   – Environmental credit programs
   – Governmental grants
   – Hedge accounting improvements
• Recently issued ASUs

Break
10:00 – 10:05 AM

AI in Financial Reporting: Tools, Controls & Ethics
10:05 – 11:20 AM
Artificial Intelligence (AI) is transforming financial reporting by automating processes, enhancing accuracy, and uncovering insights in real time. However, it introduces new challenges around controls, transparency, and ethics. As the role of AI continues to rapidly grow, AI technology is quickly evolving as well. By leveraging AI, companies, analysts, and investors can enhance their decision-making processes, improve accuracy, and uncover insights that might be missed through traditional methods. In this session, we provide an in-depth look at how AI is transforming financial accounting and reporting. 

Break
11:20 – 11:25 AM

Impairments, Intangibles & Goodwill: Current Challenges
11:25 AM – 12:25 PM
In the face of great economic uncertainty and unanswered questions regarding valuation, it is extremely challenging for financial professionals to properly account for impairments, intangibles, and goodwill. In this session, we will hear from an expert who will help accountants better understand the current accounting rules and what can be expected in the future. We will discuss:
• Order of impairment testing
• Long-lived assets
• Finite-lived intangible assets
• Indefinite-lived intangible assets
• Goodwill disclosures
• Tariff considerations  

Lunch
12:25 – 1:10 PM

Business Combinations & Internal Reorganization
1:10 – 2:10 PM
When accounting for acquisitions, it is vital to understand how to differentiate between Business Combinations and Asset Acquisitions. In this session, an expert will explain the accounting rules and discuss the following topics:  
• Scoping considerations
• Identifying the accounting acquirer and acquisition date
• Asset acquisition and acquisition accounting
• Recognizing and measuring identifiable assets acquired and liabilities assumed
• Recent FASB activity

Break
2:10 – 2:15 PM

Modern Metrics: Non-GAAP, KPIs & Performance Measures  
2:15 – 3:30 PM
Investors want to make sure that companies they put their financial support behind are performing to the best of their ability. Non-GAAP, Key Performance Indicators (KPIs) and other metrics allow companies to demonstrate their performance and ability to meet their objectives. This session will cover:
• Defining non-GAAP measures
• Regulations G and S-K 10(e)
• SEC staff guidance and comment letter trends on non-GAAP measures
• Common pitfalls
• Misleading non-GAAP measures
• Segment reporting

Break
3:30 – 3:35 PM

Cash Flow Statement & Classification Issues 
3:35 – 4:35 PM
In this session, an expert will bring you up-to-date on all the latest accounting rules related to the preparation of the statement of cash flows. They will also provide you with information on such areas of interest as: 
• Category classification
• Classifying cash flows
• Illustrative examples of classification
• Treatment of digital assets
• SEC comment letters
• Gross vs. Net
• Other classes of cash flows
• Future standard setting

Closing Remarks
4:35 – 4:45 PM

DAY TWO AGENDA

Welcome & Opening Remarks
8:45 – 9:00 AM

Income Tax Disclosures & Segment Reporting Changes
9:00 – 10:30 AM
The FASB has made recent modifications to both segment reporting and income tax disclosure requirements. They are now more focused on enhancements to reportable segment disclosures and income tax disclosures with the ultimate goal of increasing transparency for investors. An expert will address:
• Effective dates and transition
• Expansion of ETR table
• Cash flow disclosures
• Income statement disclosures
• Reportable segments

Break
10:30 – 10:45 AM

Capitalizing Software & Cloud Costs
10:45 AM – 12:00 PM
While software and cloud costs can be capitalized, it needs to be done under specific circumstances. A qualified expert will take you through the ins and outs of capitalizing software and cloud costs and will cover topics like: 
• Accounting for software development costs
• Goodwill and other internal-use software
• Costs of software to be sold, leased, or marketed
• Proposed changes to accounting for and disclosure of software costs

Lunch
12:00 – 1:00 PM

Digital Assets & Blockchain Accounting
1:00 – 2:00 PM
Global cryptocurrency use has seen substantial growth as new users all over the world continue to join the market. As crypto use continues to grow, the need for reliable blockchain technology is vital to ensuring safety and reliable storage. This session will explain in detail: 
• Accounting for and disclosure of crypto assets
   – Measurement and scope
   – Financial statement presentation
   – Disclosures
• SEC update and SAB 122
• AICPA digital assets practice aid
• Revenue recognition considerations
• Mining
• Crypto lending and borrowing

Break
2:00 – 2:05 PM

Accounting for Stock-Based Compensation
2:05 – 3:05 PM
Accounting for stock-based compensation requires companies to measure the value of awards based on fair value. In this session, you'll find out what you need to do to comply, and how expensing stock options and other share-based compensation will impact your financial statements. You’ll learn about:
• Stock compensation accounting
• Standard setting update
   – Scope application of profits interest and similar awards
   – Share-based consideration payable to a customer
   – SEC clawback rule
• Stock compensation in times of uncertainty
• Changes in employment status

Break
3:05 – 3:10 PM

Fair Value Measurement: Practice, Pitfalls & Disclosures
3:10 – 4:45 PM
Fair value has become the central measurement basis in today’s financial reporting and likely will continue to be the basis for recognition of many accounting transactions in the future. During this informative and up-to-date session, you will learn how to:
• Define fair value under ASC 820
• Navigate the fair value hierarchy
• Choose and apply valuation techniques
• Identify and mitigate common pitfalls
• Prepare required disclosures

Closing Remarks
4:45 – 4:50 PM

Conference Ends
4:50 PM

Nicole Berman, Director, PwC 

Rianna Clancy, Manager, Accounting and Reporting Services, National Office, Deloitte 

Camila Correa, Senior Manager, Deloitte 

Bonnie Mann Falk, Partner, Citrin Cooperman 

Genna Fulginiti, Senior Manager, Accounting and Reporting Services, National Office, Deloitte

Kole Gilchrist, Manager, Accounting and Reporting Services, National Office, Deloitte 

Lisa Habash, Professional Practice Senior Manager, SEC Services, BDO 

Paul Morrissey, Director, CohnReznick 

Phil Owusu, Founder and CEO, Finance Powerhouse, LLC 

Steve Schwartz, Director, CohnReznick 

Alissia Spence, Manager, Accounting and Reporting Services, National Office, Deloitte

DAY ONE AGENDA

Welcome & Opening Remarks
8:45 – 9:00 AM

FASB Update
9:00 – 10:00 AM
FASB’s recent major changes will have a huge impact on business in many important areas. This session will update you on what these changes are and show you the most effective ways to handle them. In this session, an expert will address:
• Standard setting process
• Current FASB agenda
   – Accounting for and disclosure of software costs
   – Debt exchanges
   – Environmental credit programs
   – Governmental grants
   – Hedge accounting improvements
• Recently issued ASUs

Break
10:00 – 10:05 AM

AI in Financial Reporting: Tools, Controls & Ethics
10:05 – 11:20 AM
Artificial Intelligence (AI) is transforming financial reporting by automating processes, enhancing accuracy, and uncovering insights in real time. However, it introduces new challenges around controls, transparency, and ethics. As the role of AI continues to rapidly grow, AI technology is quickly evolving as well. By leveraging AI, companies, analysts, and investors can enhance their decision-making processes, improve accuracy, and uncover insights that might be missed through traditional methods. In this session, we provide an in-depth look at how AI is transforming financial accounting and reporting. 

Break
11:20 – 11:25 AM

Impairments, Intangibles & Goodwill: Current Challenges
11:25 AM – 12:25 PM
In the face of great economic uncertainty and unanswered questions regarding valuation, it is extremely challenging for financial professionals to properly account for impairments, intangibles, and goodwill. In this session, we will hear from an expert who will help accountants better understand the current accounting rules and what can be expected in the future. We will discuss:
• Order of impairment testing
• Long-lived assets
• Finite-lived intangible assets
• Indefinite-lived intangible assets
• Goodwill disclosures
• Tariff considerations  

Lunch
12:25 – 1:10 PM

Business Combinations & Internal Reorganization
1:10 – 2:10 PM
When accounting for acquisitions, it is vital to understand how to differentiate between Business Combinations and Asset Acquisitions. In this session, an expert will explain the accounting rules and discuss the following topics:  
• Scoping considerations
• Identifying the accounting acquirer and acquisition date
• Asset acquisition and acquisition accounting
• Recognizing and measuring identifiable assets acquired and liabilities assumed
• Recent FASB activity

Break
2:10 – 2:15 PM

Modern Metrics: Non-GAAP, KPIs & Performance Measures  
2:15 – 3:30 PM
Investors want to make sure that companies they put their financial support behind are performing to the best of their ability. Non-GAAP, Key Performance Indicators (KPIs) and other metrics allow companies to demonstrate their performance and ability to meet their objectives. This session will cover:
• Defining non-GAAP measures
• Regulations G and S-K 10(e)
• SEC staff guidance and comment letter trends on non-GAAP measures
• Common pitfalls
• Misleading non-GAAP measures
• Segment reporting

Break
3:30 – 3:35 PM

Cash Flow Statement & Classification Issues 
3:35 – 4:35 PM
In this session, an expert will bring you up-to-date on all the latest accounting rules related to the preparation of the statement of cash flows. They will also provide you with information on such areas of interest as: 
• Category classification
• Classifying cash flows
• Illustrative examples of classification
• Treatment of digital assets
• SEC comment letters
• Gross vs. Net
• Other classes of cash flows
• Future standard setting

Closing Remarks
4:35 – 4:45 PM

DAY TWO AGENDA

Welcome & Opening Remarks
8:45 – 9:00 AM

Income Tax Disclosures & Segment Reporting Changes
9:00 – 10:30 AM
The FASB has made recent modifications to both segment reporting and income tax disclosure requirements. They are now more focused on enhancements to reportable segment disclosures and income tax disclosures with the ultimate goal of increasing transparency for investors. An expert will address:
• Effective dates and transition
• Expansion of ETR table
• Cash flow disclosures
• Income statement disclosures
• Reportable segments

Break
10:30 – 10:45 AM

Capitalizing Software & Cloud Costs
10:45 AM – 12:00 PM
While software and cloud costs can be capitalized, it needs to be done under specific circumstances. A qualified expert will take you through the ins and outs of capitalizing software and cloud costs and will cover topics like: 
• Accounting for software development costs
• Goodwill and other internal-use software
• Costs of software to be sold, leased, or marketed
• Proposed changes to accounting for and disclosure of software costs

Lunch
12:00 – 1:00 PM

Digital Assets & Blockchain Accounting
1:00 – 2:00 PM
Global cryptocurrency use has seen substantial growth as new users all over the world continue to join the market. As crypto use continues to grow, the need for reliable blockchain technology is vital to ensuring safety and reliable storage. This session will explain in detail: 
• Accounting for and disclosure of crypto assets
   – Measurement and scope
   – Financial statement presentation
   – Disclosures
• SEC update and SAB 122
• AICPA digital assets practice aid
• Revenue recognition considerations
• Mining
• Crypto lending and borrowing

Break
2:00 – 2:05 PM

Accounting for Stock-Based Compensation
2:05 – 3:05 PM
Accounting for stock-based compensation requires companies to measure the value of awards based on fair value. In this session, you'll find out what you need to do to comply, and how expensing stock options and other share-based compensation will impact your financial statements. You’ll learn about:
• Stock compensation accounting
• Standard setting update
   – Scope application of profits interest and similar awards
   – Share-based consideration payable to a customer
   – SEC clawback rule
• Stock compensation in times of uncertainty
• Changes in employment status

Break
3:05 – 3:10 PM

Fair Value Measurement: Practice, Pitfalls & Disclosures
3:10 – 4:45 PM
Fair value has become the central measurement basis in today’s financial reporting and likely will continue to be the basis for recognition of many accounting transactions in the future. During this informative and up-to-date session, you will learn how to:
• Define fair value under ASC 820
• Navigate the fair value hierarchy
• Choose and apply valuation techniques
• Identify and mitigate common pitfalls
• Prepare required disclosures

Closing Remarks
4:45 – 4:50 PM

Conference Ends
4:50 PM

Nicole Berman, Director, PwC 

Rianna Clancy, Manager, Accounting and Reporting Services, National Office, Deloitte 

Camila Correa, Senior Manager, Deloitte 

Bonnie Mann Falk, Partner, Citrin Cooperman 

Genna Fulginiti, Senior Manager, Accounting and Reporting Services, National Office, Deloitte

Kole Gilchrist, Manager, Accounting and Reporting Services, National Office, Deloitte 

Lisa Habash, Professional Practice Senior Manager, SEC Services, BDO 

Paul Morrissey, Director, CohnReznick 

Phil Owusu, Founder and CEO, Finance Powerhouse, LLC 

Steve Schwartz, Director, CohnReznick 

Alissia Spence, Manager, Accounting and Reporting Services, National Office, Deloitte

• Identify the primary responsibilities and authority of the FASB and related standard-setting bodies

• Recognize the purpose and functions of the Private Company Council (PCC)

• Describe the key provisions and implementation timelines of recent FASB Accounting Standards Updates including ASUs 2023-05, 2023-07, 2023-08, 2023-09, 2024-01, 2024-03, and 2024-04

• Understand the accounting and disclosure requirements related to crypto assets under ASU 2023-08

• Recall the definition and disclosure expectations for non-GAAP measures under Regulation G and Regulation S-K

• Identify the required components and common pitfalls of presenting non-GAAP financial measures

• Explain the use and disclosure of key performance indicators (KPIs) in financial reporting

• Describe the role and ethical considerations of AI in financial reporting, including its application in fraud detection, forecasting, and data processing

• Recognize the accounting treatment and impairment testing steps for goodwill and other long-lived assets under ASC 350 and ASC 360

• Distinguish between business combinations and asset acquisitions and apply screen test principles under ASC 805

• Understand how to determine the accounting acquirer and calculate goodwill in business combinations

• Classify cash flows properly in the statement of cash flows under ASC 230, including treatment of crypto transactions and revolving credit facilities

• Identify current FASB projects and areas of stakeholder feedback, including proposed changes to the statement of cash flows

• Describe the purpose and criteria of the screen test used in evaluating business combinations under ASC 805

• Identify excluded items from the measurement of gross assets acquired in business combinations

• Evaluate the presence of a substantive process in asset acquisitions by considering key operational elements

• Calculate goodwill in a business combination using consideration transferred and net identifiable assets

• Determine the effective dates and scope of recent ASUs related to income tax disclosures, induced conversions, and share-based payments to customers

• Distinguish between qualitative and quantitative assessments for impairment of indefinite-lived intangible assets

• Recognize when to test long-lived assets for recoverability under ASC 360-10 and identify triggering events

• Explain the two-step impairment test for goodwill and factors that affect market capitalization versus fair value

• Understand private company accounting alternatives for amortizing goodwill and simplifying impairment testing

• Describe the guidance in ASU 2025-03 regarding identifying the accounting acquirer in VIE transactions

• Identify the conditions under which borrowings and repayments can be presented on a net basis in the cash flow statement

• Explain the proper classification of cash received from crypto asset transactions in the statement of cash flows

• Assess when to report noncash investing activities and hybrid purchases of inventory and long-lived assets

• Recognize the SEC's expectations for disaggregation and transparency in segment reporting disclosures

• Describe the FASB's outreach efforts and stakeholder feedback process related to potential changes in cash flow presentation

• Identify the grant date criteria and fair value determination for stock-based compensation under ASC 718

• Distinguish between equity-classified and liability-classified awards based on settlement terms

• Recognize when to begin recognizing compensation cost over the requisite service period

• Apply the modification guidance in ASC 718 to changes in award terms

• Understand the SEC's clawback rules and how they apply to incentive-based compensation

• Interpret the fair value definition under ASC 820 and its application in financial reporting

• Categorize inputs into Levels 1, 2, or 3 of the fair value hierarchy

• Differentiate between the income, market, and cost valuation approaches

• Identify key disclosure requirements for fair value measurements including NAV-based investments

• Apply ASU 2022-03 guidance regarding contractual restrictions on equity securities

• Recognize which software development costs may be capitalized under ASC 350-40

• Distinguish between internal-use and external-use software capitalization criteria

• Understand hosting arrangements and the accounting implications of licenses

• Apply the guidance in PASU 2024-ED400 to evaluate capitalization readiness and uncertainty

• Determine proper cash flow classification for capitalized software costs

• Describe the required expanded ETR reconciliation disclosures under the FASB’s income tax updates

• Identify when jurisdictional income tax payments must be disaggregated for disclosure

• Apply new ASC 740 guidance related to statutory tax rate thresholds and reconciling items

• Distinguish between PBEs and non-PBEs for income tax disclosure timing and requirements

• Evaluate the impact of revised income tax disclosures on interim and annual reporting

• Understand the definition of an operating segment and the role of the CODM under ASC 280

• Identify the required disclosures for reportable segments including profit measures and asset data

• Explain the requirements for segment disclosures under the improved guidance issued in 2024

• Recognize how companies must describe the nature of segment profit and loss measures

• Apply disclosure requirements to entities with a single reportable segment