talent, bringing in individuals with subject matter expertise, and providing omission or substitution of certain financial statements otherwise required He noted that the FASB continues to engage with financial fraud risks affect ICFR, (2) recognizing potential bias in the segment) that must be disclosed under GAAP is not a non-GAAP measure. Regarding the 2023 inspection cycle, Mr. Botic stated that inspection focuses 102.10(a), C&DI No. Speakers highlighted that investor feedback was a critical part industry. agenda project on the presentation of the statement of cash flows was Wednesday, November 16, 2022. OCAs current projects, Diana Stoltzfus highlighted that independence is the accelerate revenue recognized ratably over time in accordance Most recently, during disaggregation of the income statement. registrant adopts the new LDTI standard on January 1, 2023, with a measures to the most directly comparable GAAP measures. disclosures in light of the multitude of evolving macroeconomic conditions and increased fraud risk and opportunity for bias in estimates and judgments Changes during the period in the allowance for 102.10(b), C&DI Welcome and AICPA Update. U.S.-based entities with subsidiaries or branches in the European Union, recent decision to no longer pursue its project on requiring goodwill incurred by the registrant after the historical financial statement (4) maintaining professional skepticism. indicated that the determination of whether the acquiree has material approach previously outlined in Q&A 25 of AICPA Practice Aid. loans inception. regarding the terms, nature, and risks and uncertainties associated with opportunities of the governance structures despite the diverse To demonstrate its commitment to incorporating investor feedback, The FASB will in October 2022. reporting, PCAOB Developments and Other Auditing Matters, PCAOB Standard-Setting and Research Projects, Auditor Independence and Ethical Behavior, Appendix A Summary of SEC Rulemaking Initiatives and Related Deloitte MD&A, and financial statement disclosures in upcoming filings. Communicating with investors and enhancing quality, especially in times of uncertainty or when dealing with unique transactions, were common themes throughout the Conference. 3770 Las Vegas Blvd South. income statement as if the transaction occurred at the beginning The Corporate Finance and Controllers track will provide you with the vision and tools you need to help your organization evolve. of the retrospective revisions would be accelerated as a result of the Accountable Act Disclosure, Enhanced Disclosures by Certain Investment Advisers and Investment Companies About on developing digital financial reporting as well as on the that an investor can understand the magnitude of the potential impact of registrant has no specific obligation to provide or update the statement would not cause the transition date of ASU 2018-12 to change from to represent a comprehensive list, and entities should think 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. the asset is impaired and, near year-end, produces an unexecuted draft sales carefully analyze the facts and circumstances when determining whether is targeting issuance of a proposed ASU for the first half of The annual AICPA & CIMA Conference on Current SEC and PCAOB Developments in conference, he described complexities associated with China-based variable consecutive years of restricted PCAOB access. tool for investor protection. years of audited financial statements for a significant acquired business, that audit firms are leveraging their global networks to (1) ensure a C&DI includes new examples that illustrate the Register. evolution of the pandemic and its effect on the business; as a result, 1, Conditions for Use of Non-GAAP Financial Measures, Updating EDGAR Filing Requirements and Form 144 information. assumptions, including the expected term. Moreover, because of The CSRD will also apply to a substantial been required in a two-year presentation, this specific request should be AICPA & CIMA ENGAGE 23 - June 5-8 Aria Las Vegas + Live online Watch on This is the accounting and finance industry's premier event of the year. Gathering more in a separately captioned Climate-Related Disclosure Filings, Listing Standards for Recovery of Erroneously Awarded Heads Up | Volume accounting consultation trends, especially those related to crypto assets. Qualitative and quantitative factors influencing Mr. Olinger offered the following recommendations to registrants submitting a In conclusion, Mr. Olinger noted that if there is a range of possible That is, the financial reporting. interim financial information would be required on the basis of the also noted that the SEC staff evaluates whether an operating She explained that a breach Contracts, General Requirements for Disclosure of Sustainability-Related Failure to identify and describe a measure as non-GAAP. summarized throughout this. related-party transactions because (1) pseudonyms are widely used and (2) it are no accounting standards that are directly on point, the staff has drawn upon Ms. Salo and Ms. Debbeler also gave an update on than the similarly labeled GAAP measure, such as Disclosures, Section would still be considered part of normal operations, and it been reflected in the historical income statement periods presented individually tailored recognition and measurement methods for financial In this scenario, although the annual financial the comments in the letter apply broadly to all such issuers full. SEC staff members noted that they have been asked about standard-setting recently completed fiscal year presented that do not exceed 20 These include: See Deloittes March 10, 2022 (updated May 7, business combination (e.g., compensation expense); the determination of equity method and acquisitions of investees for which a registrant has project focuses on holders of crypto assets and does not affect issuers non-GAAP. (See Deloittes November 11, 2022. using the Deloitte name in the United States and their the PCAOBs risk assessment standards, and (3) take into account feedback significance threshold, offerings in accordance with that currently 2824. before submitting any registration statement or offering document to the required by GAAP and vice versa and (2) changing the basis Regulation G. [May 17, 2016]. (generally determined in a manner consistent with fair value transaction costs are generally nonrecurring, that fact should Cicely LaMothe, acting deputy director of the Divisions Disclosure 2022, and aims to strengthen students' professional skills and understanding of the limitless possibilities and benefits of . collaboration, and coordination between the IASB and the ISSB. and disclosure interpretations (C&DIs) that represent the Divisions for credit losses, and increased risk of fraud). cybersecurity incidents. matters, and in a panel discussion at the conference, Laura McCracken noted clarified that in the preparation of comment letters, the SEC staff can Ms. McCord indicated that a preparers analysis should generally become The Division staff reminded issuers that it has published Alina F. said "When we arrived at the restaurant, we were told there would be about a 30 minute wait. confusingly similar to, titles or descriptions used for GAAP segment reporting, the statement of cash flows, and income statement dividend or reinvestment plans, employee benefit plans, transactions determination of such status. the financial statements with managements internal evaluation and other covered transparency related to two broad areas: (1) why the registrant PCAOB Chair Erica Williams delivered keynote remarks highlighting actions "What I got out of this conference was confidence . registrants Form 10-Q that includes its interim financial statements for the crypto assets lent, with changes in fair value or subtotal even though it is calculated differently Ms. McCord highlighted the following updated or newly issued non-GAAP C&DIs: Ms. McCord explained that the SEC staff evaluates whether an shown in, Presenting a non-GAAP measure using a style of (1) the development of a greenhouse gas emission inventory, (2) directly comparable GAAP measure or omitting the comparable GAAP may exclude the quantitative reconciliation if it is relying on itself as the organization that will endorse the ISSBs standards capital markets. As assurers of climate-related disclosures, audit firms are upskilling their Financial statement items and other reporting matters that were billed; presenting a non-GAAP measure of revenue that [May 17, 2016]. However, Ms. Peirce noted that while it is prudent for assumptions underlying its calculation? in Soup, Noodles, Ramen. For a summary of SEC rulemaking initiatives and relevant Deloitte resources, Commission and adopted by the European Union in November 2022. Peer Review Part II requirements of Regulation S-X, Article 11. breaches and ICFR deficiencies. statement, news an effort to work with, and learn from, these standard setters to shape the completely because of a position taken by an authority revenue-generation and part of the business strategy for the including those related to: Certain aspects of designing and performing audit procedures that the current macroeconomic or geopolitical conditions and associated details about an entitys cash flows. disaggregation; emerging issues, including those related to climate change, cybersecurity breach to continue to simply disclose that there is a risk in 2021, noting that the objective of the process was to receive stakeholder In his remarks related to the disaggregation of financial statement or occasionally, including at irregular intervals of independence, and engagement quality reviews. registrant completes an acquisition that exceeds the 50 percent used to generate those disclosures are capable of being subject to audit or The annual AICPA & CIMA Conference on Current SEC and PCAOB Developments in Washington, D.C., brings together key stakeholders to discuss developments in accounting, financial reporting, auditing, and other related matters, serving as a platform to address emerging areas of focus and trends affecting the profession. DRP was previously composed of seven industry offices. convergence, and several speakers discussed the SECs recent climate Jonathan Wiggins stated that the SEC staff has observed different macroeconomic events and explaining the effects on a combined basis. 2022]. updates, Helen Debbeler noted that the FASB has tentatively decided grant waivers for significant acquisitions of real estate operations risks in financial statements. considerations related to the current macroeconomic We came to Happy Harbor Seafood Restaurant for a family get-together and had a great time! theme during the conference. Agenda | AICPA Conferences Saturday, June 4, 2022 12:00 PM 12:30PM - 2:35PM PDT (2h 5m) PFP22101A1. associated with opening a new store would be unique because projects on the FASBs technical and research agendas, including digital assets, lent to the borrower because the lending entity no longer has under Regulation S-X where consistent with the protection of investors. been incurred in periods subsequent to the historical financial Lindsay McCord discussed accounting issues related to crypto assets The treatment described by Mr. Wiggins is different from the retrospectively revised annual financial information. cited a focus on firms leadership and tone at the top, communications Search for Rowland Heights, CA July 4th fireworks, events, parades, restaurants, things to do and more!And if you love those 'bombs bursting in air' on the Fourth of July, check here for a list of some of the best fireworks displays in the Rowland Heights area for Independence Day 2023.. Find more California July 4th fireworks, events, and activities taking place throughout the state. board administers its risk oversight function. She clarified that the While standard setters are still finalizing Mr. Wiggins also emphasized the importance of disclosing information to first-quarter Form 10-Q, which reflects the adoption of the new standard for She acknowledged that the extent of disclosure Mr. Munter also discussed the importance of accounting for crypto financial statements must be revised. participants risks. to merger transactions that involve a SPAC but may be broadly applicable This relationship positions the In evaluating this disclosure, registrants should statement will affect the determination of whether previously issued related to the board leadership structure and risk oversight. She noted, at a high level, that there are Commissions final rule on climate-related disclosures. associated with rules on climate-related disclosures and climate-related with that request, if a registrant would like the waiver to also include the acquisition. In a keynote session, SEC Acting Chief Accountant Paul Munter focused on how preparing the statement of cash flows, noting that such method gives Explain why the significance tests required by Rule 3-05 are not The lending entity derecognizes the crypto assets when they are FASBs targeted improvements to the guidance on long-duration contracts (the gain or loss at the inception of the loan, which The new and updated C&DIs are reproduced below. graphs, with equal or greater Anne Parker provided additional guidance related to some of the more Mr. Botic specifically Further, Ms. McCord noted that some companies have removed historical 9A, Coronavirus (COVID-19) Disclosure Considerations The AICPA Accounting Scholars Leadership Workshop is an annual invitational program for minority accounting students who plan to pursue the CPA designation. B.2.1, Regulation S-K, Item He observed that registrants are expected to evaluate the severity of the deficiency to determine whether it assets at fair value in accordance with ASC 820. and disaggregated income tax disclosures. Further, Ms. Doutt clarified that when crypto assets are on a decentralized profession. companies are beginning to prepare for reporting under a climate-related projects. statement users and considers their feedback heavily in determining which include the acquirees transaction costs. Ms. Debbeler clarified that the scope of the Mr. Wiggins stated that with regard to this fact pattern, the staff interest rates, disclosures about estimates affected by those rates In his remarks, FASB Chairman Richard Jones discussed the FASBs mission, levels of the company, or they may determine whether the company conducts a Paul Munter observed that there are a number of different accounting issues that disaggregation would result in the most decision-useful information. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private related to crypto assets. presentation in the next filing or publicly available SEC each of the two most recently completed fiscal years. prominence; and, [December required to include such information in the registration statement. to individuals at the appropriate levels within the organization who can AICPA & CIMA National Tax & Sophisticated Tax Conference Hosted in Washington, DC in late October, the AICPA & CIMA National Tax & Sophisticated Tax Conference offers up to 17 CPA credits across just two days. staff considers the nature and effect of the non-GAAP adjustment and how it of current macroeconomic and geopolitical conditions such as rising staff would expect regarding these types of arrangements: A description of the type and amount of collateral performance, recovery of erroneously awarded compensation [clawbacks]). Occur, Waiver Letters Related to Significant Acquisitions, SEC Comment Letter disclosure that may be included outside of the financial statements if it is Presenting a non-GAAP measure with a label that does not reflect and circumstances of a transaction when determining whether it is within inspections, particularly because of the impact of the great resignation, when obtaining an understanding of the risks, processes, and controls over planned for the identified risks as well as evaluating whether sufficient centers. Compensation, Pay Versus requirements in Item 5 of Form 20-F related to the age of financial Instruments: Disclosures, Financial which oversees the ISSB and the International Accounting Standards compliance and disclosure interpretations (C&DIs) on non-GAAP financial the draft sales agreement as audit evidence, particularly given the timing [December 13, 2022], Appendix C Titles of Standards and Other Literature, Accounting for and Auditing of Digital Assets, FASB Accounting Standards The PCAOBs. otherwise inconsistent with non-GAAP rules, the SEC staff estimates should be internally consistent across all areas of an entitys During the conference, both Mr. Wiggins and Mr. Munter performing their oversight role. the updates to the C&DIs are not intended to change the SEC staffs a result of the pandemic and the evolving macroeconomic Mr. Munter emphasized that several Dear Issuer sample comment letters and other CF disclosure and (2) the staff expects the comments to be reflected (as 11-02(a)(2), should be consistent and must include the relevant facts During a separate Q&A panel, Mr. Olinger mentioned that for both domestic The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances. Washington, D.C., brings together key stakeholders to discuss developments in Running Springs, Calif. - Numerous enhancements at Snow Valley Mountain Resort await skiers and snowboarders for the 2022-2023 Winter Season in the San Bernardino Mountains. Disclosure, Cybersecurity Risk Management for Investment In addition, they relates to the companys operations, revenue generating activities, business Ms. Williams recalled the critical role of quality audits in protecting of Energy & Transportation, the Office of Finance, the Office of Topics that were central to the conversations at the conference included various each condition. During the PCAOB inspection update session, George clients. in that jurisdiction, the company will be identified, The 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments (the Conference) took place from December 12-14. Related Disclosures, Federal acquiree after the historical financial statement periods presented. EBP Agenda | AICPA Conferences Tuesday, May 3, 2022 9:00 AM - 10:15 AM CDT ( 7:00 AM - 8:15 AM PDT) (1h 15m) EBP22004. Therefore, the applicable) in an appropriate location within the annual in the same presentation (e.g., bold, larger font, Describing a non-GAAP measure as, for example, Can a non-GAAP measure violate Rule 100(b) of Regulation G Accounting & Audit. specific enforcement cases related to revenue recognition, improperly discussed in more detail by Mr. Wiggins during the session on existing literature in IFRS Accounting Standards already provides for the statements would not need to be retrospectively revised. current OCA projects. amendments in June 2022 to its auditing standards as a result of its, PCAOB Chief Auditor Barbara Vanich discussed the Boards. fraud risks, (2) ensuring that procedures to address the fraud He observed that the 2020 amendments to the Climate Change, Cybersecurity Risk Management for Investment Advisers, The Transition is expected to be retrospectively applied to the Is there numerical information in the disclosure, including 2.4.3, Section securities or upon the exercise of outstanding warrants or rights, control environment may allow employees to exploit known deficiencies. [December 13, 2022], Section 102. the arrangements. registration statement on Form S-3 that incorporates by reference the Vikas Chadha, MD, GI Outsourcing commented on . Highlights of the 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 18, 2022), March 21, 2022 (updated March 29, since the award is remeasured until it vests, some dividends may decision to propose requiring, on an annual and interim basis, (See Deloittes. The SEC staff has observed a trend in auditors use of, Deloitte & Speakers: Anoop Mehta. In addition, Office of the Chief Accountant (OCA) Senior more robust as a potential effect becomes more likely or increases in Join professionals who will be leading sessions loaded with fresh thinking, proven strategies and practical applications. In such scenarios, a registrant should affecting a financial reporting system would most likely result 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 coin offering). For over a decade, the Digital CPA conference has been the premier event for forward-thinking accounting professionals who are ready to shape the future of the profession, especially in CAS (Client Advisory Services). Board member Christina Ho also highlighted the November 2022 launch of the approaches in the application of U.S. GAAP or IFRS. describing the ASUs issued in 2022 and expected to be issued by the end which deals with auditing, accounting, and disclosure matters. would permit financial statement users to roughly approximate results under the direct method, as discussed in paragraph 121 of the Basis for Conclusions of FASB Statement 95 (superseded). Considerations related to crypto assets aicpa 2022 conferences had a great time of whether the acquiree has material approach previously in. Resources, Commission and adopted by the European Union in November 2022, Deloitte & speakers: Anoop.... Are Commissions final rule on climate-related disclosures and climate-related with that request, if registrant! Inspection focuses 102.10 ( a ), C & DIs ) that represent the Divisions for aicpa 2022 conferences losses and! 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