Our annual update on financial reporting provides a review of (1) new accounting standards that are becoming effective within the next 12 months and (2) proposed accounting standards for which exposure drafts have been issued with comments being sought from the user community. It is an opportunity to stay up to speed on changes in accounting standards and financial reporting in a single session.
8:55 AM | WELCOMING REMARKS
9:00 AM | OVERVIEW OF FASB’S WORK PROGRAM AND NEWLY EFFECTIVE STANDARDS
Moderator
TBD
Panelists
PJ Patel, CFA, CEO, Valuation Research Corporation
Pat Durbin, Partner, PwC
Frederick L. Cannon, Board Member, FASB
9:45 AM | IMPROVEMENTS TO INCOME TAX DISCLOSURES
Frederick L. Cannon, Board Member, FASB
10:15 AM | DISAGGREGATION OF INCOME STATEMENT EXPENSES
Frederick L. Cannon, Board Member, FASB
10:45 AM | BREAK
11:00 AM | SUPPLIER FINANCING ARRANGEMENTS
Moderator
TBD
Panelists
David Gonzales, VP – Senior Accounting Analyst, Moody’s Investors Services
Gary Buesser, CFA, Board Member, FASB
11:30 AM | ACCOUNTING FOR LONG-TERM INSURANCE CONTRACTS
Moderator
TBD
Panelists
Ryan Krueger, CFA, Managing Director, Equity Research, Keefe, Bruyette & Woods, Inc.
Gary Buesser, CFA, Board Member, FASB
12:00 PM | LUNCH
1:00 PM | THE FINANCIAL REPORTING LANDSCAPE
Moderator
TBD
Panelists
Jackson Day, Partner and EY Americas Director of Accounting and Chief Accountant, Ernst & Young LLP
1:30 PM | XBRL
Moderator
Mohini Singh, ACA, Governance Insights Center & Public Policy, PwC
Panelists
Campbell Pryde, President and CEO, XBRL US
2:00 PM | AUDITING AND AUDIT COMMITTEE PANEL
Moderator
TBD
Panelists
Barbara Vanich, CPA, Chief Auditor and Director of Professional Standards, PCAOB
Vanessa Teitelbaum, CPA, Senior Director, Professional Practice, Center for Audit Quality
2:45 PM | THE VIEW FROM THE SEC
Sarah Lowe, Deputy Chief Accountant, Division of Corporation Finance, U.S. SEC
3:30 PM | CLOSING REMARKS
Learning Outcomes
The latest news and
resources from the CAQ.