Frequently Encountered Accounting & SEC Reporting Topics Self-Study Webinar (1.5 Hours)

Frequently Encountered Accounting & SEC Reporting Topics Self-Study Webinar (1.5 Hours)

CPE Credit: 1.5 Hours

Price: $99.00

NASBA Field of Study: Accounting

 

Overview

This highly useful, self-study webinar focuses on the complex and challenging accounting and SEC reporting issues that accounting professionals of public companies most commonly have to overcome. 
 

AGENDA HIGHLIGHTS


•  Non-GAAP measures
   – Commonly adjusted items
   – Division of Corporation Finance issuance of additional Compliance and Disclosure Interpretations
   – SEC comments

•  COSO framework

•  Internal Control Financial Reporting (ICFR)
   – ICFR and the New Standards

•  Extensible Business Reporting Language (XBRL)
   – What’s new
   – SEC comments

•  SEC enforcement activities/trends

•  Financial Reporting and Auditing Task Force

•  SEC’s filing review process

•  Areas of frequent SEC staff comment
   – Segments
   – Goodwill
      – Goodwill impairment triggers
   – Income taxes
   – Revenue
   – MD&A
   – Commitments and contingencies

•  Revenue recognition issues
   – ASC 606: Revenue from contracts with customers

•  Going concerns

 

LEARNING OBJECTIVE  To provide financial professionals with an update on the most common critical issues and regulations that impact
the financial accounting and reporting of listed companies.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Update.   NASBA FIELD OF STUDY  Accounting.
DELIVERY METHOD  Self-Study.

Speakers

SPEAKER


Michael Hoffman, CPE Consultant

Detailed Learning Objectives

Identify the recent trend in the volume of SEC comment letters regarding non-GAAP measures

Identify generally recommended steps to ensure appropriate use of non-GAAP measures

Recognize the recent XBRL compliance requirements of foreign private issuers

Identify the most frequent area of SEC comment letters in the latest reported fiscal year

Recognize relevant considerations when aggregating operating segments to reporting segments

Recognize triggers to goodwill impairment testing

Identify the appropriate accounting treatment for reporting loss contingencies so judgmental they cannot be estimated