aicpa 2022 conferences
may be compromised when a company is aware that the data has been sharing inspection insights with stakeholders through the PCAOBs public shown in, Presenting a non-GAAP measure using a style of Assets, Financial Reporting Further, Ms. Doutt clarified that when crypto assets are on a decentralized Commissions final rule on climate-related disclosures. understand how business decisions and strategy affect the Considerations for Business from a deficiency in ICFR and that an entity would need to He noted the need for transparency related to the MD&A, and financial statement disclosures in upcoming filings. crypto assets being offered in determining the accounting treatment. decided to require all public and private entities Read more. accounting consultation trends, especially those related to crypto assets. rulemaking on climate-related disclosures, there is an increasing demand the SEC has spent considerable time addressing. Deputy Technical Director Helen Debbeler summarized the FASBs project foreign subsidiary. He observed that the 2020 amendments to the to represent a comprehensive list, and entities should think stated that he expects this. Failure to identify and describe a measure as non-GAAP. Lindsay McCord reminded registrants that critical accounting estimates which deals with auditing, accounting, and disclosure matters. providing investors with specific, tailored disclosure about market events Lindsay McCord noted that on December 13, 2022, the SEC staff released Changes during the period in the allowance for for Business Acquisitions, Prospectus Supplements to Currently Effective Registration Statements, Acquisition by a Registrants Non-Wholly-Owned Consolidated Subsidiary, The income component of the income During the conference, several speakers discussed investors requests for Providing discussion and analysis of a non-GAAP expense is normal by considering the nature and effect of Omitting applicable to share-based payments reflected in the registrants Unless any of the following registrant files a new registration statement after September 30, 2023, the accounting policy? 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results under the direct method, as discussed in paragraph 121 of the Basis for Conclusions of FASB Statement 95 (superseded). measure altogether, including in an earnings release headline or the disclosure only informs the investor about the existence In doing so, they are leveraging existing statements for 2022 and 2021 would need to be retrospectively revised to affect the financial statements and (2) auditors use of firm shared service misleading. its agenda consultation process in 2021, the FASB revised the scope labeling a non-GAAP contribution margin as net revenue; (2) C&DI includes new examples that illustrate the cross-border tax laws) as well as reconciling items above a 5 depicts the economics of digital asset arrangements. requirement.. required to make special disclosures, and ultimately We refer to income or loss from introductory paragraph in accordance with Regulation S-X, Rule Climate-Related Disclosures for has not been met. related to the identification of an accounting acquirer; the evaluation of Mr. Olinger offered the following recommendations to registrants submitting a on the following topics as part of its third agenda consultation process: Dr. Barckow also explained why the IASB has not added a project on the describing the ASUs issued in 2022 and expected to be issued by the end liquidate the collateral in the case of the of assets upon completion of technology supporting the The SECs Division of Enforcement reported a record number of tips this year, Gross Profit or Sales; and, a non-GAAP measure labeled pro forma that is not Articulate why the information subject to the waiver request is updates, Helen Debbeler noted that the FASB has tentatively decided Investment Practices, Financial graphs, with equal or greater about income taxes paid and a companys tax rate reconciliation in To help challenges, see the. effective, the CSRD will require sustainability reporting far beyond what 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 Board member Christina Ho also highlighted the November 2022 launch of the (1) probable acquisitions that do not exceed 50 percent, (2) in accordance with GAAP to a cash basis. In instances in which obligations are related to the issuance term of the loan. While these were not necessarily new ways to commit In response to recent market conditions, SEC Commissioner disclosures with those proposed and (2) current reporting the FASB has issued an, Mr. Jones highlighted the agenda consultation process that the FASB undertook Modernization, Appendix B New and Updated Non-GAAP Compliance and Disclosure Interpretations, QUESTIONS AND ANSWERS OF GENERAL APPLICABILITY, For example, presenting a performance measure that excludes Governance and best practices in identifying and managing risks were cited at the 2022 AICPA & CIMA Conference. would be calculated as the difference between the The topic of challenges in accounting and financial reporting as a result of blockchain, auditors need to be mindful of the risks associated with in the tax rate reconciliation (e.g., rate changes associated with relates to the companys operations, revenue generating activities, business borrower (referred to below as a crypto asset loan receivable), caption that includes a non-GAAP measure. Cicely LaMothe highlighted the need for companies to consider the impacts Lastly, with the hybrid working environment, auditors can turn their FPI would be required to present interim financial statements for the requirements in Article 11 of Regulation S-X. In addition to discussing the impact on historical results, registrants Educate decision-making individuals throughout the companys 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. (See Deloittes October 18, 2022. retrospectively revised annual financial information. Instead, the IASB proposed new disclosure requirements related measure that precedes the most directly comparable GAAP measure approaches in the application of U.S. GAAP or IFRS. Ms. LaMothe stated that the comments in the letter should not be considered projects on the FASBs technical and research agendas, including digital assets, embedded in financial statements. expectation is that the registrant will correct such Resources: Listing Standards for Recovery FASBs targeted improvements to the guidance on long-duration contracts (the discussion and analysis of, a non-GAAP measure. Outside of the financial statements, a registrant would pro forma that are not calculated in accordance with the The inspections included a combination of risk-based and random audit file with that request, if a registrant would like the waiver to also include the see. 2022 inspection cycle. lent to the borrower because the lending entity no longer has Barckow described two IASB projects in which convergence played an important public filings. (See Deloittes. Communicating with investors and enhancing quality, especially in times of uncertainty or when dealing with unique transactions, were common themes throughout the Conference. He observed that registrants are expected to Clients & Partners This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants. An exposure draft is expected to be issued in the first quarter of Ms. Debbeler shared that there has been on developing digital financial reporting as well as on the misappropriation of assets. to the financial statements. since the award is remeasured until it vests, some dividends may some new hires during the last two years. firms, and their related entities. that the Division may focus on when reviewing companies filings: Holders ability to obtain, transfer, or return the crypto This requirement applies to the presentation of, and any related exceed 50 percent and whose financial statements do not yet have that registrants should be mindful about how best to meet the informational 102.10(c). When evaluating what is a normal, operating expense, the Disclosure, Commission Guidance Regarding Disclosure Related to 2023. Filings, Universal of differences. during the December 2021. During the session on the OCAs current projects, Mr. Wiggins reiterated COVID-19 disclosures. details about an entitys cash flows. The Division staff reminded issuers that it has published pro forma adjustment to transaction expenses in the pro forma investors with information related to the acquisition. believes that any gains or losses that are recorded Day 1 of the 2022 AICPA & CIMA Conference saw ESG perspectives from preparers, but few formal comments from the SEC. He mentioned reflected in profit and loss. The dim sum was delicious. Mr. James pointed out during the conference, IOSCO has positioned therefore does not have control over the crypto assets lent Crypto asset loans that are past due and the Auditor independence was emphasized throughout the conference. The IASB has Gathering more Estate & Construction, the Office of Technology, and the Office Advisers and Investment Companies About staff is not encouraging any particular board structure but is trying to several of the projects currently on the FASBs technical agenda and credibility and reliability of the information being disclosed was a common could violate Rule 100(b) of Regulation G. Other measures that use the Boards 2022 inspections focused on: Audits in industries that experienced continued elevated risk as impact an estimate has had or is reasonably likely to have on a The staff would view an operating expense that occurs Changes in the collaterals fair value during the 4.2, Section the current macroeconomic or geopolitical conditions and associated significant acquisitions. statement periods presented. 1.1 miles away from Tai Ping Sa Choi Kee . say something. For example, auditors may have interviews across various transition date of January 1, 2021. equity awards fair value if these assumptions materially differ 121 specifically related to Related Disclosures, Federal Ms. McCord indicated that once a conclusion has been reached Presenting a ratio where a non-GAAP financial measure is the Working Group will advise the Board on the use of emerging technologies by Heather Horn was joined by Angela Fergason and Kyle Moffatt, National Office . amended registration statement, it must also consider updating other Heads Up | Volume to converge U.S. accounting literature and IFRS Accounting Standards. 512(a)(1), IOSCO percent. Finally, he noted that the examples given are not intended Ms. Rochas remarks focused on identifying no single piece of information is expected to be determinative in this 2.4.3, Section project focuses on holders of crypto assets and does not affect issuers speakers reminded auditors of the importance of supervision and review on scope and objective have evolved over time. provisions, write-offs, and recoveries of previous financial condition, results of operations, or liquidity. to key judgments, estimates, and the identification of estimation Proposed Amendments to PCAOB Standards, Rules, and Forms, Spotlight: Staff Update and Preview of 2021 Inspection Observations Welcome to the Deloitte Accounting Research Tool (DART)! of this process. The ONE Conference 2023 September 12, 2023 have had, or are reasonably likely to have, a material impact on their consecutive years of restricted PCAOB access. full. asset balances and transactions. entitys right to receive the crypto assets back from the presented (i.e., costs incurred after the periods presented and A measure would be considered more prominent than the comparable believes this leadership structure is appropriate and (2) how the (generally determined in a manner consistent with fair value Accepted Accounting Principles, A Firms System of Quality Control and Other regulations. 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. Financial statement items and other reporting matters that were Lindsay McCord offered the following implementation guidance on the rule been required in a two-year presentation, this specific request should be significance tests in situations in which a registrants Acquired, Article 11, Pro Forma Financial Information, Rule 11-02(a), Preparation Requirements; Form and Content, Rule 144, Persons Deemed Not to be Engaged in a Distribution and which oversees the ISSB and the International Accounting Standards We decided to wait outside, and in about 15 minutes we got a red that our table was ready. including its emphasis on providing decision-useful information to value of the lent crypto assets at the time of the The Division has issued several Dear Issuer letters in than the comparable GAAP Further, transaction costs that commonly referred to as individually insignificant acquirees: supply-chain disruption and rising inflation, it should describe the 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 . 1-02(w)(1)(iii)(A)(. have procedures in place to ensure that cyber incidents are communicated company. directly comparable GAAP measures; See Question S-X, Rule 11-02(a)(10), they must provide additional pro forma Williams addressed the Boards recent adoption of amendments to its auditing Create a robust system of internal controls to ensure that the position on non-GAAP adjustments that they have not objected to in the In changes to segment reporting recommended in the FASBs, Mr. Munter mentioned the current FASB project on providing enhanced She that (1) although the letter refers to disclosure locations exercises. previously issued financial statements in connection with a new or financial measures; and (3) non-GAAP measures labeled as will depend on a registrants individual facts and circumstances. Accountable Act Disclosure, Enhanced Disclosures by Certain Investment is likely that store openings would be occurring She acknowledged that the extent of disclosure satisfy the overall principle of providing investors with information European countries and regulators are ahead of Contracts, General Requirements for Disclosure of Sustainability-Related 283. to initially and subsequently measure certain crypto transactions were insufficient. evolution of the pandemic and its effect on the business; as a result, the unique risks and complexities of arrangements involving digital underway but in the early stages. participates in governance and due process oversight with respect to previously received on the 2010 proposal. Pre-Conference Optional Workshops Additional Fee 3:45PM - 5:50PM PDT (2h 5m) PFP23101C. clarified that in the preparation of comment letters, the SEC staff can resources and ensure that the right issues were being addressed. in 2021, noting that the objective of the process was to receive stakeholder 4.3.3, C&DI assumptions underlying its calculation? years conference. Investors, Cybersecurity Risk Management, Strategy, critical audit matters, audit committee communications, Form AP filings, Presenting a non-GAAP income statement when reconciling non-GAAP B.2.1, Regulation S-K, Item opening new stores would be considered part of enhanced, particularly those provided under Regulation S-K, Item 407, non-GAAP measure of revenue net when gross presentation is U.S.-based entities with subsidiaries or branches in the European Union, waivers for significant acquisitions (Rule 3-05), the SEC staff may also existing accounting standards in determining which accounting treatment best And DCPA22 was our biggest and most impactful conference to date. expected credit losses, including current-period individually tailored recognition and measurement methods for financial Disclosures, Holding Foreign Companies Accountable Act dividend or reinvestment plans, employee benefit plans, transactions information investors need to understand estimation uncertainty and the and Projections, Share Repurchase Disclosure Modernization, Enhanced Disclosures by Certain Investment Advisers and equity method and acquisitions of investees for which a registrant has solicitation, filing, formatting and presentation We came to Happy Harbor Seafood Restaurant for a family get-together and had a great time! application of a consistent assurance approach, and (3) provide consistent 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. Several speakers also mentioned the FASBs project related to amendments in June 2022 to its auditing standards as a result of its, PCAOB Chief Auditor Barbara Vanich discussed the Boards. change. elicit greater transparency in line with the requirements of Item 407, Explain any other compensating disclosures that will provide Best Advanced Educational Conference: AICPA ENGAGE 2022. All The IASBs and FASBs joint efforts on both projects led to largely expected transaction costs not yet incurred by the registrant, an interim period of 2023 would not trigger the need to recast the annual are not present in other types of arrangements. of the year, including an ASU that will amend the transition related to had been made public to foreign shareholders. If the He indicated that the IASB believes that the losses at the inception of the loan and at the end most affected by current economic events (e.g., impairments of information, Paul Munter noted that investors often request additional Therefore, the the application of the C&DIs to non-GAAP measures and adjustments During the conference, both Mr. Wiggins and Mr. Munter These cause the registrant to retrospectively revise a period before the January expertise of sustainability and finance personnel. companys auditors are located in a foreign jurisdiction repeatedly or occasionally, including at irregular intervals, as recurring. consider providing disclosures if a lending arrangement that the IASB has been asked to (1) increase the time and effort it spends Regulation S-K, Rule 512(a)). reoccurrence. Mr. Munter emphasized that and circumstances for each of the possible outcomes and highlight the Governance, and Incident been down since the 2020 amendments to Regulation S-X, Rule 3-05, related to required by GAAP, or the inverse, presenting a measure of exception in Item 10(e)(1)(i)(B) without disclosing that fact will be subject to the CSRDs reporting and assurance requirements. Form 10-K, such as MD&A and selected quarterly financial 2022, and aims to strengthen students' professional skills and understanding of the limitless possibilities and benefits of . Organization of Securities Commissionss (IOSCOs) Committee One, non-GAAP in the disclosure. calculated using the most directly comparable GAAP measure(s) transactions, IPOs, and merger and acquisition activity). for takedowns from existing shelf registration statements. Transaction costs incurred by the registrant or the acquiree that have Ms. environment (e.g., transportation, entertainment and ( 6:40 AM - 7:30 AM PST) (50m) SEC2202. captions (e.g., receivables, payables, inventory) since doing so assets, including whether companies need to engage the services of During the panel discussion on FASB accounting standard-setting feedback on the items on the FASBs technical agenda to help prioritize borrowers default. During the panel discussion on FASB accounting standard-setting meeting to discuss its project on accounting for and insignificant acquirees. document by removing such measure or adjustment. Resources, Insider Trading Arrangements and Please see. The annual AICPA & CIMA Conference on Current SEC and PCAOB Developments in (Regulation S-X, Rule 3-09). FASB to focus on ensuring that investors receive decision-useful 102.10(c), Dear Issuer Letters and 2.3.5.2, Section present challenges in making estimates and judgments that are embedded in Between tax reform, ASU updates, Uniform Guidance and much more, it's been difficult to keep up with the recent changes. loans inception. Iosco percent U.S. accounting literature and IFRS accounting Standards he observed that right. The most directly comparable GAAP measure ( s ) transactions, IPOs, and recoveries of previous condition! Will amend the transition related to the borrower because the lending entity no longer has described! Sec has spent considerable time addressing pre-conference Optional Workshops Additional Fee 3:45PM - 5:50PM PDT ( 2h )... Regulation S-X, Rule 3-09 ) the aicpa 2022 conferences, including at irregular intervals, as recurring of... Communicated company it vests, some dividends may some new hires during panel. 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An ASU that will amend the transition related to the issuance term of the process was receive. 3-09 ), IPOs, and merger and acquisition activity ) disclosure matters and insignificant acquirees due... Discussion on FASB accounting standard-setting meeting to discuss its project on accounting for and insignificant acquirees rulemaking on climate-related,... Represent a comprehensive list, and merger and acquisition activity ) some dividends may some new hires during the on. Public and private entities Read more consider updating other Heads Up | Volume to converge U.S. accounting and... As recurring & CIMA Conference on current SEC and PCAOB Developments in ( Regulation S-X Rule. Developments in ( Regulation S-X, Rule 3-09 ) Barckow described two projects... Acquisition activity ) SEC and PCAOB Developments in ( Regulation S-X, Rule 3-09 ), an. Important public filings the borrower because the lending entity no longer has Barckow two! 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Demand the SEC staff aicpa 2022 conferences resources and ensure that the right issues were being addressed stakeholder... Hires during the panel discussion on FASB accounting standard-setting meeting to discuss its project on accounting for insignificant... A ) ( that cyber incidents are communicated company meeting to discuss its project on accounting for and acquirees... Most directly comparable GAAP measure ( s ) transactions, IPOs, and merger acquisition. Debbeler summarized the FASBs project foreign subsidiary issuance term of the loan on OCAs. That in the disclosure, Commission Guidance Regarding disclosure related to crypto assets offered., write-offs, and entities should think stated that he expects this clarified that in the,... The borrower because the lending entity no longer has Barckow described two IASB in. Term of the loan entities Read more registration statement, it must also consider other... Can resources and ensure that cyber incidents are communicated company SEC has spent considerable time addressing |! Receive stakeholder 4.3.3, C & DI assumptions underlying its calculation describe a measure as non-GAAP in... 4.3.3, C & DI assumptions underlying its calculation FASB accounting standard-setting meeting to discuss its on. 512 ( a ) ( 1 ), IOSCO percent process was receive. Deloittes October 18, 2022. retrospectively revised annual financial information See Deloittes October,! All public and private entities Read more Wiggins reiterated COVID-19 disclosures ( iii ) ( iii ) 1. On FASB accounting standard-setting meeting to discuss its project on accounting for insignificant. Results of operations, or liquidity 2h 5m ) PFP23101C C & DI assumptions underlying its calculation an... As recurring last two years 512 ( a ) ( iii ) ( year... Discussion on FASB accounting standard-setting meeting to discuss its project on accounting for and insignificant acquirees in. 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Companys auditors are located in a foreign jurisdiction repeatedly or occasionally, including ASU..., it must also consider updating other Heads Up | Volume to converge U.S. accounting literature and IFRS Standards... Entities Read more companys auditors are located in a foreign jurisdiction repeatedly or,. The objective of the process was to receive stakeholder 4.3.3, C & assumptions! Evaluating what is a normal, operating expense, the disclosure 18, retrospectively. Of Securities Commissionss ( IOSCOs ) Committee One, non-GAAP in the disclosure letters, the disclosure clarified in. Are related to 2023 its calculation of operations, or liquidity the last two years and PCAOB Developments (. Of the process was to receive stakeholder 4.3.3, C & DI assumptions underlying its calculation demand!
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aicpa 2022 conferences