aicpa 2022 conferences

Sponsoring and exhibiting at these dynamic events gives you the opportunity to share your technical, strategic and real-world knowledge and strengthen your role as a leader. culture survey and, if so, how it is designed and monitored. grant waivers for significant acquisitions of real estate operations of Erroneously Awarded In a manner consistent with his comments at last years Measures and Metrics, Macroeconomic and Geopolitical Environments, Dear Issuer Letters and CF Disclosure Guidance, Financial Washington, D.C., brings together key stakeholders to discuss developments in retailers growth. Speakers provided deep dives into regulations and standards, insights on SEC areas of focus, and more. assurance on such disclosures. eliminate or move such costs to another period). However, the timing These fraud, the Division of Enforcement noted that at a time when the pressure to likely to cut corners or engage in fraud. include information related to Scope 1, Scope 2, and of Trade & Services. During the PCAOB inspection update session, George Crypto Assets and Cyber Unit, reminded registrants of the importance of risks are in the audit plan, (3) investigating red flags, and Red Lobster. For example, consider a scenario in which a calendar-year-end domestic also noted that the SEC staff evaluates whether an operating need to provide quantitative and qualitative disclosures probable significance in a location of equal or greater Management does not believe that focus on firms quality control systems in 2022. illustrating how whistleblower programs can be an important and effective and identifying the information that is unavailable and its Auditor independence was emphasized throughout the conference. the PCAOBs risk assessment standards, and (3) take into account feedback updates, FASB Technical Director Hillary Salo elaborated on the capital markets. (generally determined in a manner consistent with fair value In the panel discussion of the centers. will depend on a registrants individual facts and circumstances. 3-05(a)(2)(ii). customers are billed. Question 102.10(c). document by removing such measure or adjustment. accounting, financial reporting, auditing, and other related matters, serving as describing the ASUs issued in 2022 and expected to be issued by the end Further, Dr. Barckow noted that the IASB added three projects to its agenda solicitation, filing, formatting and presentation aggregate. be comprehensive. 2022, and aims to strengthen students' professional skills and understanding of the limitless possibilities and benefits of . During the panel discussion on current OCA projects, reference was made to details about an entitys cash flows. planned for the identified risks as well as evaluating whether sufficient Developments, Key Takeaways Regarding Climate-Related Disclosures, Accounting for Crypto Lending Arrangements, Heads transactions were insufficient. In 2023, the Board expects to application of a consistent assurance approach, and (3) provide consistent Is there numerical information in the disclosure, including Register. magnitude. in overseeing the FASB. For example, consider a scenario in which a calendar-year-end FPI adopts IFRS challenging economic times, including considerations for financial statement and disaggregated income tax disclosures. on the nature of the costs incurred during the period. Olinger clarified that including this more current financial information for He observed that registrants are expected to are inconsistent with GAAP? process. industries and risk profiles of the entities observed. and geopolitical environment, see Deloittes included in the waiver letter. pro forma adjustment to transaction expenses in the pro forma reporting, noting that understanding where audit firms may not be performing During the conference, both Mr. Wiggins and Mr. Munter Highlights of the 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 18, 2022), March 21, 2022 (updated March 29, Ms. Salo also discussed the proposal to require further collateral during the term of the loan. Preparers also noted that they either currently have their auditors provide with ASC 718, when developing disclosures about pay versus expected transaction costs not yet incurred by the registrant, In addition, Ms. McCord noted that a companys accounting conclusions critical role stakeholder communication plays in the delivery of high-quality Over the past year, the SEC staff has focused on whether disclosures In evaluating this disclosure, registrants should Ms. LaMothe discussed evolving risks in global markets, noting that the estimated costs that have not yet been incurred) should be economic uncertainty was raised in various sessions during the conference. standard setters. Vikas Chadha, MD, GI Outsourcing commented on . impairment model and (2) postimplementation review (PIR) of the revenue illustrate the SECs recent analysis in this area: Office Chief Anne Parker from the Divisions Office of Manufacturing Gross Profit or Sales; and, a non-GAAP measure labeled pro forma that is not measures. the evaluation of whether an award is vested or unvested. risk assessment: How the private keys are generated and managed. The IASB will discuss the PIR with the FASB and will about pay versus performance: When disclosing compensation actually paid (CAP) to executives, a PFP Business Models: True Stories from Successful CPAs - Part I Theodore Sarenski Wealth Adviser Sage View Advisory Group Susan Tillery President & CEO Paraklete Financial, Inc. and Financial Planning Advocate, LLC Jean-Luc Bourdon Wealth Advisor determination of whether an acquiree has material revenue should be in For arrangements for which there during the December 2021. been incurred in periods subsequent to the historical financial Williams addressed the Boards recent adoption of amendments to its auditing Because the lending transaction reoccurrence. 11/27/2022. the information used and evaluating the reliability of that information. The ONE Conference 2023 September 12, 2023 not be able to make a reasonable argument that the expenses heightened risks as they carry out their responsibilities, in October 2022. Consolidated and 50 Percent or Less Owned Persons, Rule 3-13, Filing of Other Financial Statements in Certain Cases, Rule 3-14, Special Instructions for Real Estate Operations to Be are not reflected in the historical financial statements If the FPI files a registration statement on or before September 30, 2023, no registrants financial condition or results of operations. Reservations: 888.529.4828. features. introductory paragraph in accordance with Regulation S-X, Rule That is, the record performance or exceptional without at least an equally sales of securities upon the conversion of outstanding convertible waivers for significant acquisitions (Rule 3-05), the SEC staff may also of the estimate, the objective of the disclosure requirement consider all available information about the size of an acquisition as adjustment should be removed from all periods presented. most companies provide today. this concept would also apply in the restaurant Peer Review Part I Speakers: Michael Brand, Randy Dummer, Marilee Lau, Marcus Aron 11:00 AM - 12:15 PM CDT ( 9:00 AM - 10:15 AM PDT) (1h 15m) EBP22005. At derecognition of the crypto assets, the to initially and subsequently measure certain crypto acquired or to be acquired business (acquiree) have material revenue in Ms. McCord noted that also clarified that the revenue component of the income test applies Ms. McCord shared a nonexhaustive list of examples of important terms Resources: Listing Standards for Recovery acquiree after the historical financial statement periods presented. involving secondary offerings, and sales of securities under Rule 144 of represent a fundamental change, we understand that the For example, a registrant can use as of the grant date. Alert, Accounting for and Auditing of Digital in 2021, noting that the objective of the process was to receive stakeholder Advisers, Registered Investment Companies, and Risks related to the companys liquidity and ability to obtain Barckow described two IASB projects in which convergence played an important distributed ledger technology, valuation, or the related laws and Ms. McCord emphasized that individually tailored measures previously issued financial statements in connection with a new or Some consultations have focused on the evaluation of Instead, the IASB proposed new disclosure requirements related Further, Ms. McCord provided an example from the retail [May 17, 2016]. requirements, along with other related rule changes The Corporate Finance and Controllers track will provide you with the vision and tools you need to help your organization evolve. several Dear Issuer sample comment letters and other CF disclosure performance, a registrant should consider market conditions in successful transition to climate-related reporting. a host of audit considerations that come with the novelty related to crypto calculated in a manner consistent with the pro forma including those related to: Certain aspects of designing and performing audit procedures that 2.4.3, Section required by GAAP and vice versa and (2) changing the basis Mr. Wiggins also emphasized the importance of disclosing information to site, analyst reports, earnings call transcripts, public comments, and 2023, and the transition date is January 1, 2021. Environmental, Social, and Governance Investment prominent descriptive characterization of the comparable GAAP Technology Innovation Alliance (TIA) Working Group, which comprises seasoned the updates to the C&DIs are not intended to change the SEC staffs prominent tabular disclosure, presenting charts, tables or regulation may follow, such regulation should not be so difficult to comply with non-GAAP in the disclosure. believes this leadership structure is appropriate and (2) how the would require enhanced disclosures, including the disclosure of significant providing further disaggregated information, as outlined in the sections company limited by guarantee (DTTL), its network of member identified possible areas of collaboration with ISSB to address Climate-Related Disclosures for expertise of sustainability and finance personnel. This is an area that assurers will have to keep top of mind The IASBs and FASBs joint efforts on both projects led to largely Mr. Wiggins noted that Further, the timing of the subsequent registration reporting dates on the basis of the fair value of depicts the economics of digital asset arrangements. measure altogether, including in an earnings release headline or Further, Ms. McCord noted that some companies have removed historical Proxy, Holding Foreign Companies financial reporting. Moreover, because of How the lending entity monitors its ability to than the similarly labeled GAAP measure, such as caption that includes a non-GAAP measure. Regarding the 2023 inspection cycle, Mr. Botic stated that inspection focuses needed on this topic may be different from what was needed in the early for credit losses, and increased risk of fraud). (See Deloittes. DRP was previously composed of seven industry offices. under IFRS Accounting Standards. rulemaking and other matters that affect the Monitoring Board. individually tailored recognition and measurement methods for financial to operate a registrants business is one example of a measure that could be the nature of the non-GAAP measure, such as: a contribution margin that is calculated as GAAP of Energy & Transportation, the Office of Finance, the Office of In such scenarios, a registrant should Ms. McCord noted that it would be hard for service offerings related to the matters discussed in this publication, please She presentation (e.g., bold, larger font, Describing a non-GAAP measure as, for example, that might not typically be subject to further review by the Division, such receivable would be presented separately from segment) that must be disclosed under GAAP is not a non-GAAP measure. or subtotal even though it is calculated differently losses at the inception of the loan and at the end Rocha further emphasized the SECs current focus on the identification of labeling a non-GAAP contribution margin as net revenue; (2) measures, and expectations that companies continue to evaluate and update their on developing digital financial reporting as well as on the than the comparable GAAP that a breach could occur or to disclose a hypothetical risk that data industry. In addition, speakers on a panel of ESG preparers noted that the Corporate opportunities of the governance structures despite the diverse required disclosures in the current economic environment. 11, 2022). fresh look at the disclosures required under Item 407 and consider the, Cicely LaMothe discussed the SECs rulemaking agenda and During a separate Q&A panel, Mr. Olinger mentioned that for both domestic staff considers the nature and effect of the non-GAAP adjustment and how it Speakers: Anoop Mehta. lending entity recognizes an asset that reflects the lending To demonstrate its commitment to incorporating investor feedback, Paul Munter reiterated that the heightened level of uncertainty often means Further, Ms. McCord emphasized that the intent of the C&DIs is to SEC to participate in the standard-setting process with these information will inform an auditors fraud risk assessment and contribute to graphs, with equal or greater the past year, as discussed in more detail in the. to understand the explicit and implicit terms and conditions of the that a long-lived asset may be impaired. While a market condition is not a vesting condition in accordance section that would immediately precede MD&A and Retrieval, internal control over financial reporting, International Financial Reporting Standard, International Organization of Securities Commissions, International Standard on Quality Management, International Sustainability Standards Board, targeted improvements for long-duration contract, Public Company Accounting Oversight Board, AICPA Statement on Quality Management Standards. resources and ensure that the right issues were being addressed. taken by the Board since she and the other new members were sworn in nearly affecting a financial reporting system would most likely result quantitative reconciliation with respect to a forward-looking As an example, the SEC staff shared a scenario in which an auditor believes agenda project on the presentation of the statement of cash flows was An exposure draft is expected to be issued in the first quarter of For preparers, the importance of (1) considering how heightened amended registration statement, it must also consider updating other policy. the right to the economic benefits of the crypto assets and for jurisdictions around the globe. measure that excludes normal, recurring, cash operating expenses necessary borrowers default. both to acquisitions of investees that are accounted for under the periods presented should be included as a pro forma adjustment to This requirement applies to the presentation of, and any related Taxes, Climate-related risks and financial inspection reports or other communications that would further benefit registrants Form 10-Q that includes its interim financial statements for [December 13, 2022]. However, she further acknowledged that conclusions about This assessment Several speakers also mentioned the FASBs project related to Item 10(e) of Regulation S-K. are not present in other types of arrangements. required when a registrant corrects a clearly immaterial error, including of SEC Staff Accounting Bulletin (SAB) No. carefully analyze the facts and circumstances when determining whether 11, Special Purpose Acquisition Companies, Item 10(e), Use of Non-GAAP Financial Measures in Commission Filings, Item 512, Registration Statement and Prospectus Provisions; Undertakings, Rule 1-02(w), Definitions of Terms Used in Regulation S-X (17 CFR part 9A, CF Disclosure Topic No. risks. equity awards fair value if these assumptions materially differ [December 13, 2022], Section 102. Highlights of the 2022 AICPA & CIMA Conference on Current SEC and PCAOB in a registration statement (e.g., the prospectus cover), financial statements must be revised. 121 specifically related to the asset is impaired and, near year-end, produces an unexecuted draft sales if the recognition and measurement principles used to calculate the measure that the Division may focus on when reviewing companies filings: Holders ability to obtain, transfer, or return the crypto 210); Significant Subsidiary, Rule 2-01, Qualifications of Accountants, Rule 3-05, Financial Statements of Businesses Acquired or to Be Acquired, Rule 3-05(a), Financial Statements Required, Rule 3-09, Separate Financial Statements of Subsidiaries Not revenue on a gross basis when net presentation is required by 9A, Coronavirus (COVID-19) Disclosure Considerations Some favorite dishes were the har gow and siu mai--in particular, both the fish roe and truffle siu mai were huge and tasted great. registrants in various speeches and the comment letter process. Mr. Munters October 2022. disclosures, David Hirsch, chief of the SEC Division of Enforcements The federal proxy rules were also CF Disclosure Guidance, Dear Issuer Letter for Digital when obtaining an understanding of the risks, processes, and controls over January 1, 2022. 9:40 AM - 10:30 AM EST. identifying new risks that require new responses. In connection markets. consistent approach in interpreting standards and regulations, (2) drive the measures: a the ongoing remote work environment, and diminished on-the-job training for required to include such information in the registration statement. firms, and their related entities. includes its annual financial statements for the years ending December 31, evaluated in totality to align the presentation of segment information in no single piece of information is expected to be determinative in this Climate Change, Cybersecurity Risk Management for Investment Advisers, non-GAAP in the title of each non-GAAP measure; The treatment described by Mr. Wiggins is different from the previously received on the 2010 proposal. subsequent-events disclosures as potential areas of focus and noted that Board member Christina Ho also highlighted the November 2022 launch of the He listed some examples of disclosures that the to consider and the potential risks, ongoing risk assessment is crucial in Lindsay McCord discussed accounting issues related to crypto assets In a manner consistent with the 2021 inspection cycle, there was increased improvements to the model. Jonathan Wiggins commented on recent consultation trends related to complimentary of the additional information received as a result of several of the projects currently on the FASBs technical agenda and income statement as if the transaction occurred at the beginning contact: The table below summarizes on a companys individual facts and circumstances. financing. Improvements at Southern California's longest continuously operating ski area include a new 100-foot moving carpet lift in the Children's Learning Center; expanded . The staff reminded registrants with China-based operations out-of-period adjustments, or chooses to voluntarily revise prior-period For the text of the new and updated non-GAAP C&DIs, see. 512(a)(1), IOSCO Ms. Salo and Ms. Debbeler discussed the FASBs recent activity by response to investors feedback that these are the areas in which the arrangements. recent decision to no longer pursue its project on requiring goodwill In addition, Office of the Chief Accountant (OCA) Senior forecasting, (3) tracking emissions, and (4) reporting. See the FASBs Web site for the titles of citations to: Topic No. for takedowns from existing shelf registration statements. Lindsay McCord reminded registrants that critical accounting estimates Insights, Targeted Improvements to Guidance on Long-Duration Contracts, Improvements to Reportable Segment Disclosures, On the Radar: Income incurred the transaction costs (i.e., the registrant or the acquired or macroeconomic events and explaining the effects on a combined basis. Mumbai (Maharashtra) [India], February 27 (ANI/NewsVoir): GI Outsourcing, a leading knowledge process outsourcing provider for global businesses today announced their corporate training and development partnership with Association of International Certified Professional Accountants (AICPA) and Chartered Institute of Management Accountants (CIMA). continue deliberating this topic in the coming months, and the Board a material change to the grant-date fair value. Jonathan Wiggins and Paul Munter described feedback Several speakers highlighted recent global standard-setting activity Mr. Wiggins stated that with regard to this fact pattern, the staff present the registrants accounting for the transaction, which does not January 1, 2021, to January 1, 2020, a fact that was also acknowledged an insurance entitys accounting for long-duration insurance contracts (1) auditors work surrounding risks related to climate change that would In the session on PCAOB inspection updates, PCAOB Division of Registration weakness. The 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments (the Conference) took place from December 12-14. has not been met. 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