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, examined 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)
Please Note: Recordings of CLE webinars do not qualify for CLE credit.