Overview
This self-study webinar will focus on complex and challenging accounting and SEC reporting topics that are frequently encountered by financial accounting professionals serving US-Listed companies.
AGENDA HIGHLIGHTS
• SEC Comments & Trends
• Accounting & SEC Reporting Hot Topics
– Use of Non-GAAP Measures
– Management’s Discussion and Analysis
– Contingencies
– Segment Reporting
– Climate Change Matters
– Revenue Recognition
– Fair Value Measurements
– Asset Impairment
– Goodwill and Other Indefinite-Lived Intangible Assets
– Inventory and Cost of Sales
– Income Taxes—Estimating Annual Effective Tax Rate
– Going Concern
– Business Combinations
– Cryptocurrency
• Reminder Topics for Consideration
– Renewed Focus on the Statement of Cash Flows
– Impact of Higher Inflation and Interest Rates on Financial Reporting
– Liabilities—Supplier Finance Programs
– Accounting Changes and Error Correction
LEARNING OBJECTIVE This webinar focuses on the most complex and challenging accounting and SEC reporting topics most
frequently encountered by financial and accounting professionals serving US-Listed companies.
PREREQUISITE None. ADVANCE PREPARATION None. PROGRAM LEVEL Update. NASBA FIELD OF STUDY Accounting.
DELIVERY METHOD Self-Study.
Speakers
SPEAKER
Craig Lewandowski, Manager Director, KPMG
Detailed Learning Objectives
• Identify the Accounting and SEC Reporting Hot Topics
• Identify certain characteristics of contingencies
• Recognize the level at which you test for goodwill impairment
• Identify the frequency companies need to perform the recoverability test
• Recognize the impact of higher inflation and interest rate on financial reporting
• Identify the requirements of ASU 2022-04
• Recognize characteristics of “little r” restatements
• Identify SECs issued guidance regarding non-GAAP measures