SEC & FASB Developments

SEC & FASB Developments

During this session focusing on recent developments and trends with the SEC and FASB, Mayer Brown partners, Anna Pinedo and Brian Hirshberg, and Ernst & Young managing director, Polia Nair, will examine the following topics:

  • The SEC’s amendments to MD&A and financial disclosure requirements
  • Experience with early adoption of the amendments
  • Disclosure requirements related to liquidity and critical accounting estimates
  • Areas of frequent SEC Staff comment on MD&A
  • The SEC’s amendments to Form 10-K and disclosure practice
  • Key performance indicators (KPIs) and non-GAAP measures, SEC Staff comments, and enforcement actions
  • Subpart 1400 of Regulation S-K (the successor to Industry Guide 3)

After this session, attendees will:

  • Become familiar with the SEC’s amendments to MD&A and financial disclosure requirements and hear about recent experience with early adoption of the amendments
  • Become familiar with disclosure requirements related to liquidity and critical accounting estimates
  • Understand areas of frequent SEC Staff comment on MD&A
  • Become familiar with the SEC’s amendments to Form 10-K and disclosure practices
  • Understand key performance indicators (KPIs) and non-GAAP measures, as well as SEC Staff comments, enforcement actions, and Subpart 1400 of Regulation S-K (the successor to Industry Guide 3)

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