SEC and FASB Developments

March 2020

During this session, we will discuss the learnings from SEC comments relating to the implementation of the revenue recognition and lease accounting standards.  We also will discuss trends relating to critical audit matters, or CAMs.  Looking ahead, we will discuss the CECL standard and accounting issues to consider as a result of the phase-out of LIBOR.  In addition, we will discuss SEC guidance relating to key performance indicators, or KPIs, and the continued focus on the use of non-GAAP financial measures, as well as the SEC’s proposed amendments to MD&A.

Thursday, March 26, 2020
1 p.m. EDT

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