Overview
In this self-study webinar taken from our popular SEC Conference, our panel of industry experts will provide you with the up-to-the-minute information and guidance you need to successfully handle today’s most critical SEC accounting and reporting issues.
AGENDA HIGHLIGHTS
• General SEC Update
• SEC Reporting in Response to Market Disruptions
– Reporting considerations
– Lessons learned
• SEC Financial Disclosure Rulemaking
– Amendments to enhance and standardize climate-related disclosures for investors
– Background
– Governance Disclosures—Item 1501
– Strategy, Business Model, and Outlook—Item 1502
– Risk Management—Item 1503
– Greenhouse Gas (GHG) Emissions
– Quantitative disclosures
– Outside the financial statements
– Item 1506
– Within the financial statements
– Climate-related disclosures
• Cybersecurity
– Disclosure rules
– Best practices
– SEC enforcement priority
– Audit issues
• Special Purpose Acquisition Companies (SPACs)
• 10b5-1 Plans & Share Repurchases
– New rules for share repurchases
– Proposed amendments
• Recovery of Erroneously Awarded Compensation
• Pay vs. Performance
– Disclosure
– Tabular list
• SEC Disclosure Considerations for China-based Operations
• Staff Accounting Bulletins
• Staff Guidance on Materiality
• Legislative Update
• SEC Staff Comments & Trends
– Non-GAAP Measures
– Management's Discussion & Analysis (MD&A)
– ASC 606
LEARNING OBJECTIVE To provide financial professionals with an update on the key SEC hot button 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
SPEAKERS
Polia A. Nair, Partner, CohnReznick LLP
Tai Fung, Assistant Controller, Starbucks
Harrison Tucker, Senior Associate, Gibson, Dunn & Crutcher LLP
Detailed Learning Objectives
• Recognize the most recent MD&A liquidity disclosure requirements under Regulation S-K modernization efforts
• Identify the current role of ESG as an investment strategy
• Recognize specified characteristics of the SEC proposed climate-related disclosures
• Identify the disclosure requirements of registrants that have set targets for the reduction of GHG emission under the SEC proposed climate-related disclosures
• Identify the mandatory financial statement metrics for the impact of climate-related events under the SEC proposed climate-related disclosures
• Identify the characteristics of the SEC’s proposed cybersecurity disclosure rules
• Identify the characteristics of the SEC’s proposed disclosure rules on SPACs
• Identify the characteristics of the new Regulation S-K final rules requiring proxy and information statements that contain executive compensation disclosures
• Recognize recently published guidance provided in SAB 121regarding a registrant’s platform that allows users to transact in crypto-assets
• Recognize recent SEC enforcement focus areas
• Identify the most common recent comment letter topics
• Recognize recent SEC guidance regarding non-GAAP measures
• Identify recent SEC revenue recognition comment letters by topic