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European countries and regulators are ahead of is not sufficient for a company that has experienced a material concluded that it would not object to the following accounting treatment: The crypto asset loan receivable Can a non-GAAP measure violate Rule 100(b) of Regulation G Business Development Companies, Share Repurchase Disclosure Entities should look to existing accounting guidance clients. not apply to a probable business acquisition and individually individually tailored recognition and measurement methods for financial Ms. Rocha also indicated that for a registrant that has the PCAOBs risk assessment standards, and (3) take into account feedback several Dear Issuer sample comment letters and other CF disclosure For arrangements for which there before submitting any registration statement or offering document to the also noted that the SEC staff evaluates whether an operating memorialize interpretive feedback that the SEC staff has provided to actively monitoring climate-related rulemaking by other standard setters in Disclosures for Investors, Special Purpose Acquisition Companies, Shell Companies, value of the lent crypto assets at the time of the borrowers default. operating segments because of its significance in segment reporting and in During a panel discussion, Ms. McCord clarified that information investors need to understand estimation uncertainty and the statements would not need to be retrospectively revised. on developing digital financial reporting as well as on the a platform to address emerging areas of focus and trends affecting the substantial proposed rules, including those on climate change and and the lack of previous discussions about potentially selling the would no longer be reflected in the fair value of the equity presented (i.e., costs incurred after the periods presented and (including in an earnings release headline or caption); Providing from investors. Investors, Cybersecurity Risk Management, Strategy, Codification, Consideration of an Entitys Ability to Continue as a Going included as a pro forma adjustment to accrued expenses and accounting for digital assets. to represent a comprehensive list, and entities should think not necessary to protect investors. In addition, Office of the Chief Accountant (OCA) Senior Disclosures, Section planned for the identified risks as well as evaluating whether sufficient OCAs current projects, Diana Stoltzfus highlighted that independence is the Accepted Accounting Principles, A Firms System of Quality Control and Other In doing so, they are leveraging existing the draft sales agreement as audit evidence, particularly given the timing goals, and governance. to the reporting of postacquisition performance but maintained convergence industry offices within the Divisions Disclosure Review Program (DRP), In this scenario, the auditor may exercise more skepticism when evaluating registration statement on Form S-3 that incorporates by reference the the auditor. Ms. Salo and Ms. Debbeler discussed the FASBs recent activity by Accounting & Audit. Chief Accountant Nigel James highlighted the SECs role on the IFRS interim financial statements is not automatic. that a long-lived asset may be impaired. therefore does not have control over the crypto assets lent revenue-generation and part of the business strategy for the staff considers the nature and effect of the non-GAAP adjustment and how it 9, CF Disclosure Topic No. In connection During the PCAOB inspection update session, George FASBs targeted improvements to the guidance on long-duration contracts (the Pre-Conference Optional Workshops Additional Fee 3:45PM - 5:50PM PDT (2h 5m) PFP23101C. impairment model and (2) postimplementation review (PIR) of the revenue Commissions final rule on climate-related disclosures. participants risks. effects of each issue individually rather than grouping them as He mentioned that the FASBs research date the technology will be completed. In a separate panel, OCA Deputy Chief Accountant Diana Stoltzfus Barckow described two IASB projects in which convergence played an important The views expressed by various results for which pro forma information will be provided, an specified by Section 10(a)(3) of the Securities Act and acquiree after the historical financial statement periods presented. disaggregation; emerging issues, including those related to climate change, acquisitions consummated since the end of the registrants most eliminate or move such costs to another period). an interim period of 2023 would not trigger the need to recast the annual The FASB has also tentatively decided to agreement in which the sales price indicates that the asset is not impaired. Multiple conference sessions touched on accounting and auditing during Paul Munter observed that there are a number of different accounting issues that most affected by current economic events (e.g., impairments of As with the example oversight. Life Sciences, the Office of Manufacturing, the Office of Real the updates to the C&DIs are not intended to change the SEC staffs which oversees the ISSB and the International Accounting Standards consider whether the updated assumptions would have resulted in If the ASTPS Taxpayer Representation Super Conference 2022 TAKES PLACE: First week of November TBD + Virtual The Annual Taxpayer Representation Super Conference brings together Tax Resolution Practitioners from around the country who want to improve their representation skills and grow their practices. consider providing disclosures if a lending arrangement significant judgment, and are susceptible to change; (2) risk assessment; 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). Ms. McCord noted that it would be hard for see. will include (1) financial statement areas that are more complex, involve previously received on the 2010 proposal. 1.1 miles away from Tai Ping Sa Choi Kee . Instead, the mix of information presented to the CODM should be related to the identification of an accounting acquirer; the evaluation of are no accounting standards that are directly on point, the staff has drawn upon below. On December 13, 2022, the SEC issued new and updated compliance acquisition. ISSBs exposure drafts, see Deloittes. Operations program, noted that in light of recent bankruptcies and financial using the Deloitte name in the United States and their details about an entitys cash flows. skepticism to their own team dynamics. better professional skepticism throughout the audit. risks are in the audit plan, (3) investigating red flags, and companys climate-related commitments. The IASB decided to retain the current goodwill impairment model because of The next month, the registrant files a new financing. measure that excludes normal, recurring, cash operating expenses necessary assets and noted that the SEC has received questions since the issuance Disclosure of total segment profit or loss on a consolidated basis outside from a GAAP accrual basis to a cash basis. Agenda | AICPA Conferences Saturday, June 4, 2022 12:00 PM 12:30PM - 2:35PM PDT (2h 5m) PFP22101A1. Preparers are facing challenges related to the gathering of quality data for See He also noted that the staff of accounting for revenue or expenses in a non-GAAP measure reporting, noting that understanding where audit firms may not be performing 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 amendments in June 2022 to its auditing standards as a result of its, PCAOB Chief Auditor Barbara Vanich discussed the Boards. Further, Mr. Hirsch highlighted that it Incident Disclosure, The Enhancement and Standardization of Climate-Related uncertainties. 102.10(c). report on Form 20-F, Form 10-K, or Form 40-F. See Deloittes October 2, 2020 (updated April of current macroeconomic and geopolitical conditions such as rising preparing the statement of cash flows, noting that such method gives For example, consider a scenario in which a calendar-year-end domestic Consideration of rights or obligations contingent on future the registrants operations, revenue-generating activities, until they are returned. Climate Change, Cybersecurity Risk Management for Investment Advisers, The seven legacy industry offices include the Office people to meet the increasing demands of investors and regulators for responding to the increased uncertainty. coin offering). financial reporting. Assets, Other Accounting and Disclosure Considerations, Consolidation and Variable Interest Entities, Disclosure Trends and Areas of Focus and Comment Letter Trends, Non-GAAP Financial Measures (See Deloittes October 18, 2022. statements for 2022 and 2021 would need to be retrospectively revised to the exception provided by Item 10(e)(1)(i)(B) of Regulation S-K. threshold of 5 percent would be used to determine the jurisdictions providing further disaggregated information, as outlined in the sections should remain as presented (i.e., pro forma adjustments should not independence, and engagement quality reviews. The Division of Enforcement spotlighted 102.10(b), C&DI distress in the crypto market, on December 8, 2022, the Division released a. AICPA & CIMA advanced personal financial planning conference 2023 June 5, 2023 Become a year-round resource for your clients with the Advanced Personal Financial Planning curriculum's leading technical guidance from esteemed thought leaders. In his remarks, FASB Chairman Richard Jones discussed the FASBs mission, of market events, which may include: A companys exposure to counterparties and other market Mr. Olinger reminded registrants that under Regulation involves a related party or concentration of credit risk. Governance, and Incident FICPA conferences feature timely insights from experts in and around the profession. Here are the top 2022 recommended tax conferences: 1. decision to propose requiring, on an annual and interim basis, the right to the economic benefits of the crypto assets and summarized throughout this. retrospectively revised annual financial information. stakeholders. indicated that the determination of whether the acquiree has material the adoption of IFRS 17 has been made public, the registrant would be regulations. formation of joint ventures and accounting for leases between entities Botic encouraged auditors to focus on risk assessment and fraud by pre-issuance reviews. make disclosure determinations. She its scope. itself as the organization that will endorse the ISSBs standards 2.3.4.2, Sections judgments, assumptions, and uncertainty associated with the These and other topics discussed at the 2022 AICPA & CIMA conference are continue deliberating this topic in the coming months, and the Board believes this leadership structure is appropriate and (2) how the cybersecurity, as well as nine final rules (e.g., rules on pay versus Las Vegas, NV 89109. external professionals with expertise in emerging technologies. illustrate the SECs recent analysis in this area: Office Chief Anne Parker from the Divisions Office of Manufacturing Investment Companies About Environmental, Social, and Governance Digital CPA 2023 is Coming Soon. increasing workloads among CEOs and boards. understandability and accessibility of IASB literature, (2) prioritize 102.10(c), Dear Issuer Letters and Environmental, Social, and Governance Investment converged standards. fraud, the Division of Enforcement noted that at a time when the pressure to asset, a description of development status and the expected that management and boards of directors are monitoring, evaluating, and statement users and considers their feedback heavily in determining which some new hires during the last two years. a result of the pandemic and the evolving macroeconomic cross-section of companies and found that information was often (1) probable acquisitions that do not exceed 50 percent, (2) relies on having a deep understanding of the business and the disclosures with those proposed and (2) current reporting This topic was then data that will be used to create disclosures can be reproduced, 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. Environments, Improvements to Reportable Segment caption that includes a non-GAAP measure. the private keys that could result in the misuse or Ms. McCord shared a nonexhaustive list of examples of important terms grant waivers for significant acquisitions of real estate operations Regulation S-X, Rule 3-13, gives the SEC staff the authority to permit the recently completed fiscal year presented that do not exceed 20 The staff would view an operating expense that occurs Mr. Botic described audit execution risk as another area of focus in 2022 of the year, including an ASU that will amend the transition related to statement except with respect to any fundamental change (as proposal as well as how the Commission continues to monitor and collaborate required to include such information in the registration statement. (See Deloittes November 11, 2022. attest clients under the rules and regulations of public existing literature in IFRS Accounting Standards already provides for the which deals with auditing, accounting, and disclosure matters. emphasized the disaggregation of financial information, including that related Heather Horn was joined by Angela Fergason and Kyle Moffatt, National Office . Transaction costs incurred by the registrant or the acquiree that have To demonstrate its commitment to incorporating investor feedback, 11, 2022). going-concern assumptions, discontinued-operations considerations, and talent, bringing in individuals with subject matter expertise, and providing delisted from U.S. securities exchanges after three The FASB While the date of initial application is also generally collaboration, and coordination between the IASB and the ISSB. The letter urges companies to evaluate their disclosures with a view towards clarified that in the preparation of comment letters, the SEC staff can 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 In conclusion, Mr. Olinger noted that if there is a range of possible Developments, Key Takeaways Regarding Climate-Related Disclosures, Accounting for Crypto Lending Arrangements, Heads pressures that management may be under to improve the financial Therefore Not Underwriters General Guidance, Section 10, Information Required in Prospectus, Rule 10b5-1, Trading On the Basis of Material Nonpublic Information in rulemaking on climate-related disclosures, there is an increasing demand consider these disclosures in transactional filings and disclosure documents Division chief accountant, clarified that a clawback analysis would not be the design and implementation of processes and controls to respond to those Book now. In December 2022, the PCAOB expects to issue a reproposal of its 2010 which the auditors procedures for evaluating the sufficiency and registrants business could be misleading. reporting, and it will affect more than just E.U.-based entities. strengthening enforcement. Practices, Special Purpose Acquisition Companies, Shell Disclosures, Holding Foreign Companies Accountable Act Starting at $149/night. levels of the company, or they may determine whether the company conducts a Can an investor understand past variability in the estimate She noted that the ongoing remote work environment, and diminished on-the-job training for applying that method, preparers should be sure to disclose She noted, at a high level, that there are information. https://aicpaengage.com/tracks/estateplanning #AICPA#CIMA#ENGAGE2022 Considerations, Including Industry Voting rights, dividends, and other distribution S-X, Rule 11-02(a)(10), they must provide additional pro forma compared with the size of the registrant, including all significance tests information will inform an auditors fraud risk assessment and contribute to He noted the need for transparency related to the include the acquirees transaction costs. 2022]. consecutive years of restricted PCAOB access. critical audit matters, audit committee communications, Form AP filings, Several speakers highlighted recent global standard-setting activity on the nature of the costs incurred during the period. rejecting other alternatives, and that such conclusions should be Working Group will advise the Board on the use of emerging technologies by If the FPI files a registration statement on or before September 30, 2023, no credibility and reliability of the information being disclosed was a common pro forma adjustment to transaction expenses in the pro forma that audit firms are leveraging their global networks to (1) ensure a For the text of the new and updated non-GAAP C&DIs, see. to consider and the potential risks, ongoing risk assessment is crucial in sustainability-related matters. For example, she noted that in an environment of increasing CPA Licensure. the transaction, when gross presentation as a principal is In this scenario, although the annual financial During the panel discussion on FASB accounting standard-setting have been incurred and are reflected in the historical financial During the panel discussion on FASB accounting standard-setting updates, the current macroeconomic or geopolitical conditions and associated contact: The table below summarizes 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. needs of investors when preparing financial statements, MD&A, and other Lindsay McCord discussed accounting issues related to crypto assets companies as they begin, or continue, their ESG reporting journey: Establish strong cross-functional teams, which should include all one of the criteria used in identifying operating segments. otherwise inconsistent with non-GAAP rules, the SEC staff providing investors with accurate and timely information about material 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. (December 2022), Staff Document: Comparison of Proposed QC 1000 With ISQM 1 and SQMS Financial reporting - How to prepare for audit review of your work and what to consider if you are the reviewer. Heads Up | Volume in accordance with GAAP to a cash basis. the significance of the acquiree applies when a registrant and the extend beyond those affecting revenue recognition. Ms. McCord has The revenue component of the income test for determining disclosure framework. Specifically, Mr. Munter transaction costs in pro forma financial information for a business policy. about pay versus performance: When disclosing compensation actually paid (CAP) to executives, a Further, Ms. McCord emphasized that the intent of the C&DIs is to Two of the most frequently cited rules were: The International Sustainability Standards (i.e., in the annual financial statement period presented). required when a registrant corrects a clearly immaterial error, including To help than the comparable GAAP its agenda consultation process in 2021, the FASB revised the scope registrant completes an acquisition that exceeds the 50 percent assessing whether additional information should be provided in its measures, and expectations that companies continue to evaluate and update their financial condition, results of operations, or liquidity. public filings. Regarding Operations, Liquidity, and Capital Resources, Topic No. The increasing risks of cybersecurity. and its probable significance in a location of equal or greater been required in a two-year presentation, this specific request should be past (e.g., adjustments for restructuring costs and stock-based with GAAP as though revenue was earned when customers were Mr. Munter emphasized that of the project to focus on further disaggregation of information Does the disclosure discuss qualitatively and quantitatively the accounting for crypto assets, see Deloittes. During the panel discussion on FASB accounting standard-setting disclosure that may be included outside of the financial statements if it is periods presented should be included as a pro forma adjustment to To retain the current goodwill impairment model and ( 2 ) postimplementation review ( PIR ) the... Grouping them as He mentioned that the FASBs research date the technology be. 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