1-Hour Program

See Credit Details Below

Overview

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

First Quarter 2017 Form 10-Q Hot Topics - SAB 74 and Beyond!

This One-Hour Video Briefing will help you effectively deal with current and evolving issues, particularly SAB 74 disclosures about recently issued accounting standards, in your first quarterly report on Form 10-Q this year.

Please join our workshop leaders Carol A. Stacey and George M. Wilson, both directors at PLI’s SEC Institute Division, as they review the key issues to address in your Form 10-Q quarterly reporting.

 Topics to be discussed include:

  •  Focus on robust SAB 74 disclosures
    • Forewarning for the impact of new accounting standards
    • Going beyond the core disclosure requirements with qualitative and quantitative information
    • Status of your implementation efforts
    • Revenue recognition
    • Leasing
    • Financial instrument impairment
  • Materiality in quarterly financial statements
  • Your Form 10-Q philosophy– complete presentation or update from Form 10-K?
  • Dealing with risk factors in the 10-Q
  • MD&A tips for the 10-Q
  • Key footnote disclosure questions in quarterly financial statements
  • Example drafting and review processes
  • When do you need to include the auditor’s review report?

CPE Program Level: Update
Intended Audience: Accountants, lawyers, directors, and other allied professionals responsible for financial statement preparation, reporting, and disclosure, particularly with respect to the quarterly preparation, review, and filing of SEC Form 10-Q. 
Prerequisites: A general understanding of the quarterly disclosure requirements imposed by SEC Form 10-Q.
Advance Preparation: None    
Instructional Method: QAS Self-Study   
Updated: May 2017

Lecture Topics 

Segments with an asterisk (*) are available only with the purchase of the entire program.

  • First Quarter 2017 Form 10-Q Hot Topics - SAB 74 and Beyond! 
    Carol A. Stacey, MSA, CPA, George M. Wilson, MBA, CPA

Credit Details