Year after year, an excellent program. I expect to attend this program every year until I retire!

Pamela B. Bruno
Vice President, Controller & CAO
BNP Residential Properties, Inc.
Charlotte, NC


To register online, click the city below.
To register by fax, click here.
For hotel information, click here.

November 15-16
Washington, DC
Ritz-Carlton, Pentagon City

December 2-3
San Diego
Omni

December 13-14
San Francisco
Ritz-Carlton

December 20-21
New York
Marriott Marquis

Optional, Value-Added Programs

Accounting for Business Combinations

December 15
San Francisco
The Rtiz-Carlton

December 22
New York
Marriott Marquis

Revenue Recognition In Depth

December 15-16
San Francisco
The Rtiz-Carlton

December 16-17
New York
Marriott Marquis

 

26th Annual National SEC Reporting Conference

  Two days — 18 CPE credits

Forum Chairs

WASHINGTON, DC
Tracey C. Golden, CPA
Tracey C. Golden, CPA

External Inspections Liaison Partner
Deloitte & Touche LLP

SAN FRANCISCO, CA
Robert J. Laux, CPA, CMA
Robert J. Laux, CPA, CMA

Sr. Director, Financial Accounting & Reporting
Microsoft Corporation

SAN DIEGO, CA
Carol A. Stacey, MSA, CPA
Carol A. Stacey, MSA, CPA

Vice President
The SEC Institute

NEW YORK, NY
James W. Barge, CPA
James W. Barge, CPA

Executive Vice President, Controller, Tax and Treasury
Viacom, Inc
.

The Latest SEC & FASB/IASB Developments

Senior officials from the SEC and FASB will join a star‑studded faculty chosen from industry, public accounting and law to share their perspectives with you:

  • Corporation Finance Update: Priorities, frequent comments plus new rulemaking and guidance

  • The Coming Tsunami: FASB to change Financial Statement Presentation, Financial Instruments, Leases and Revenue Recognition ...Plus other major convergence projects to be finalized in 2011

  • EITF issues and other accounting changes effective now

  • Accounting Hot Topics: The SEC staff’s progress on the work plan for Global Accounting Standards and recent OCA interpretations

  • Implementation Challenges: Tips on crafting disclosure of loss contingencies, the revised statement of comprehensive income, fair value, proxy info and more

  • Tagged Data: Surviving the challenge of Year 2 tagging/Year 1 phase-in for the newbie

…and much more!

Optional, Value-Added Workshops
(Save $100 when taken with the Annual Conference)

Accounting for Business Combinations
  8 CPE Credits: Learn more
     December 15 - San Francisco
     December 22 - New York

Revenue Recognition In Depth Workshop
  12 CPE Credits: Learn more
      December 15-16 - San Francisco
      December 16-17 - New York

Networking and practical learning from the leading industry experts.

 

AGENDA

DAY 1

7:30 a.m. Registration & Networking Breakfast

8:00 - 8:15 a.m.Welcome & Program Introduction

8:15 - 10:45 a.m.The Division of Corporation Finance Speaks: SEC Reporting Update

  • Update on recent rulemaking and other activity

  • Update on staff reviews

  • Frequent staff comment areas

    • Fair value measurement and disclosure

    • Securities impairment - OTTI

    • Revenue recognition

    • Goodwill and intangibles impairment

    • Segments

    • Debt

    • Income taxes

    • Consolidations

    • Pensions

    • Retroactive application of accounting standards

    • More!

9:45 - 10:00 a.m. – Morning Break

10:45 - NoonSEC Comment Letters:  Recent Examples of Hot Buttons

  • Navigating the comment letter database

  • Comment letter themes

  • Following a major comment from the initial letter & comment trigger to resolution

  • Tips to avoid a prolonged comment process

  • Avoiding unnecessary comments

Noon - 1:30 p.m.Luncheon & Luncheon Keynote Address

1:30 - 2:30 p.m.MD&A: Crafting Informative Disclosure in Times of Uncertainty

  • The critical role of liquidity and cash flow in a challenging yet recovering credit environment

  • Trend and risk disclosure – Alerting investors while protecting the company

  • Critical accounting estimates - jettisoning the junk and crafting meaningful disclosure

  • New Sources of Disclosure “requirements’ – Debt covenants, climate change, Congressional activity…

  • Beyond the Checklist: Prescriptive v. principles-based disclosure

  • Recent SEC comment examples

  • The role of the audit committee and senior management

  • Lessons from SEC enforcement actions and securities lawsuits

2:30 - 2:45 p.m.Afternoon Break

2:45 - 4:00 p.m.Disclosure Changes for Your Upcoming Annual Report

  • FASB’s updated guidance on Disclosure of Certain Loss Contingencies

  • Non-GAAP measures: Disclosing your important metrics and addressing SEC concerns

  • What’s new for proxies?

  • Disclosure effects of the Dodd-Frank Wall Street Reform and Consumer Protection Act, including:

    • Disclosure of ratings information

    • Executive Compensation

4:00 - 5:00 p.m.Staying Out of Trouble: SEC Enforcement and Litigation Update

  • Changes in the reinvigorated Division of Enforcement

  • Priorities amid an increasing caseload

    • Financial fraud

    • Subprime investigations

    • FCPA

    • Insider trading

  • The current litigation landscape

    • What makes a case criminal?

  • What typically triggers SEC enforcement actions?

  • Mistakes to avoid– SEC and Counsel perspectives

  • Analysis of recent enforcement cases

  • Cooperation and defense strategies

    • New SEC tools to encourage greater cooperation

5:00 – 6:00 p.m.Welcome Reception for Faculty and Participants

DAY 2

7:30 a.m.Networking Breakfast

8:00 - 9:30 a.m.The FASB/IASB and EITF Update

  • Convergence status and progress on the Memorandum of Understanding

  • Major Convergence Projects with 2011 Estimated Completion Dates

    • Financial statement presentation

    • Fair value measurement

    • Consolidations

    • Debt vs. equity

  • Recently Completed Projects and other Near-Term Projects

    • Disclosures about credit quality, effective now!

    • Goodwill impairment testing

    • Statement of comprehensive income

    • Going concern

    • Troubled debt restructuring

    • Reporting discontinued operations

    • Balance sheet – Offsetting

    • Various other EITF issues and ASUs (Accounting Standards Updates)

  • Effective date and transition decisions

  • Conceptual Framework Project

  • Disclosure Framework Project

  • Heads-up on Industry-Specific Guidance

9:30 - 9:45 a.m.Morning Break

9:45 - 11:30 a.m.Roundtable Discussion: Get Ready for the Upcoming FASB Tsunami

  • Leases

  • Financial instruments

  • Statement of comprehensive income

  • Revenue recognition

11:30 - 12:30 p.m.The Office of the Chief Accountant Speaks:  Hot Accounting Topics

  • Practice issues attracting OCA attention

  • Update on the roadmap to IFRS, status of the SEC staff’s work plan for Global Accounting Standards

  • Recent and anticipated future changes in staff guidance, including Staff Accounting Bulletins

  • Other projects

12:30 - 1:30 p.m.Luncheon

1:30 - 2:45 p.m.Concurrent Sessions (Choose one)

   Session A:  Recent Developments in Revenue Recognition—Effective Now!

  • Discussion of recent EITF issues and implementation issues

  • The pitfalls of ignoring software elements of your products

  • Multiple element arrangements – They’re everywhere!

  • Complying with the new disclosures

   Session B:  Understanding Valuations

  • Review of valuation methodologies and how to select the right one(s)

    • When to use more than one and how to weight them

    • Examples of assets/liabilities and common measurement techniques

  • Tips on preparing your own valuation or how to know when you need help

    • Help is on the way from the VRG and updated valuation practice aids

  • I use a valuation specialist, so:

    • How do I make sure they are competent?

    • After I hire them, what else do I have to do?

  • Understanding how to evaluate inputs/assumptions for reasonableness

  • How to ensure your auditor is comfortable with the valuation, use of pricing services, and the like

  • Navigating the disclosure maze

2:45 - 3:00 p.m.Afternoon Break

3:00 - 4:30 p.m.XBRL Update

  • Implementation issues for first-timers

  • The major challenges of Year 2 tagging

  • What’s new with the taxonomies

4:30 p.m.Adjournment

 


Learning Objective: To update corporate financial executives on the more important financial and other management issues that impact their areas of responsibility over the near term and for year-end reporting
Delivery Method: Group-Live
Prerequisites/Advance Preparatio
n: None
Program Level: Overview

 

DOWNLOAD
EARLY BIRD ANNOUNCEMENT
Download Brochure

DOWNLOAD FAX REGISTRATION FORM
Download Fax Registration Form

CALENDAR
View Calendar

DOWNLOAD LIST OF UPCOMING EVENTS
Download Fax Registration Form

Follow The SEC Institute on Twitter

SAVE $25 OFF your next registration. SIGN UP to receive our monthly e-mail newsletter with the latest SEC and FASB developments and our calendar of events.

Privacy Statement:
We respect your privacy and NEVER sell, rent, or loan our participant lists

Adobe Acrobat Reader® is required to download. Click the icon to get it free.
Download Acrobat Reader



About Us | Upcoming Programs | Calendar | Online Registration | Continuing Education | On-Site Training
National Advisory Board | Resources/Links | E-Newsletter
| Privacy Policy | Payment/Cancellation Policies | Contact Us | Home