41st Midyear SEC Reporting & FASB Forum

SEC reporting professionals will need to keep pace with an ever-evolving reporting landscape, including potential changes to quarterly reporting, filer status for reporting companies, executive compensation disclosures and the definition of a foreign private issuer. Attend SECI’s Midyear Forum and stay up to date on the latest developments in SEC rulemaking and the FASB’s standard-setting process. In addition, attendees will learn about frequent SEC comment areas and explore relevant enforcement actions emanating from the SEC. There is also a session on ethical challenges which qualifies for ethics credit for CPE purposes. Our expert faculty will offer practical approaches to new and complex accounting and disclosure requirements.

After completing this program, participants will be able to:

• Understand the current regulatory landscape at the SEC 

• Summarize final and potential rulemaking from the FASB’s technical agenda, including disaggregation of income statement expenses 

• Anticipate accounting and reporting issues incurred with income taxes, including the adoption of ASU 2023-09 “Improvements to Income Tax Disclosures” 

• Identify changes from the FASB on accounting for financial instruments and crypto/digital assets

• Understand accounting and reporting issues incurred with revenue recognition, business combinations and intangible assets 

• Discuss best practices for drafting MD&A, including the SEC’s focus on non-GAAP measures   

• Recall recent developments and the most frequent comment areas in the SEC review process 

• Gain insight into recent SEC enforcement actions, whistleblowing developments and ethical challenges 

• Understand the current focus areas of the PCAOB