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)

Latest Articles

New EU Sustainability Reporting Standards Could Offer Blueprint for U.S.

In the United States, the Green New Deal is a political hot-button issue. In Europe, it’s a set of policies that already have been adopted to transf...

Banks Caught in Crossfire of Culture Wars

For decades, the close relationship between big business in the United States and the Republican Party has been a political fact of life. The cozy rel...

Will Disabilities Fall Under the SEC’s Vision of Diversity?

Researchers at Michigan State University last year published some intriguing findings on office culture. Their question: How does including employees ...