Course Handbook  Course Handbook

33rd Midyear SEC Reporting & FASB Forum

Publication Date: May 2018 Number of Volumes: 1
ISBN Number: na Page Count: 818 pages

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Table of Contents
Chapter 1: PwC, In Depth, No. US2017-32, 2017 AICPA Conference: Highlights of the 2017 AICPA Conference on Current SEC and PCAOB Developments (December 11, 2017)
Chapter 2: EY, SEC in Focus, Quarterly Summary of Current SEC Activities, Issue 1 (January 11, 2018)
Chapter 3: U.S. Securities and Exchange Commission, Division of Corporation Finance, Financial Reporting Manual (selected pages) (Last updated: December 1, 2017)
Chapter 4: U.S. Securities and Exchange Commission, Division of Corporation Finance, Filing Review Process (Modified: October 18, 2017)
Chapter 5: EY, Technical Line, No. 2017-28, Common Challenges in Implementing the New Revenue Recognition Standard (August 24, 2017)
Chapter 6: KPMG, Defining Issues, SEC Staff Comments on Implementation of New Accounting Standards (September 28, 2017)
Chapter 7: PwC, In Transition, No. US2017-01, The New Revenue Recognition Standard: Frequently Asked Questions About SEC Reporting Matters, Disclosures, and Transition under US GAAP (August 9, 2017)
Chapter 8: KPMG, Defining Issues, SEC Staff Comments on Pre-Production Costs and Customer Reimbursements Under ASC 606 (August 8, 2017)
Chapter 9: Joe DiLeo and Eric Knachel, Deloitte & Touche LLP, Heads Up, Volume 24, Issue 6, Forecasting Revenue Disclosures—Storm Brewing? (February 22, 2017)
Chapter 10: Public Company Accounting Oversight Board, Staff Audit Practice Alert No. 15, Matters Related to Auditing Revenue from Contracts with Customers (October 5, 2017)
Chapter 11: Catherine Dixon, P.J. Himelfarb and Ellen Odoner, Weil, Gotshal & Manges LLP, Governance & Securities Alert, Heads Up for the 2018 10-K and Proxy Season: Key Issues for the Audit Committee (January 17, 2018)
Chapter 12: Cleary Gottlieb, Alert Memorandum, SEC Proposes to Modernize and Simplify Disclosure Requirements for Public Companies (October 16, 2017)
Chapter 13: U.S. Securities and Exchange Commission, Interpretation: Commission Guidance Regarding Management’s Discussion and Analysis of Financial Condition and Results of Operations, Release Nos. 33-8350; 34-48960; FR-72 (Effective Date: December 29, 2003)
Chapter 14: Brian H. Marshall, RSM US LLP, Snapshot: Accounting for the Impairment of Goodwill and Other Long-Lived Assets (June 2017)
Chapter 15: EY, To the Point, No. 2017-06, FASB Simplifies the Accounting for Goodwill Impairment (January 27, 2017)
Chapter 16: Denise Lucas and Andrew Winters, Deloitte & Touche LLP, Heads Up, Volume 24, Issue 5, FASB Eliminates Step 2 From the Goodwill Impairment Test (February 1, 2017)
Chapter 17: U.S. Securities and Exchange Commission, Division of Enforcement, Annual Report: A Look Back at Fiscal Year 2017 (November 15, 2017)
Chapter 18: Dan Gold, Kit Addleman, Thad Behrens, Emily Westridge Black, Carrie Huff, Tim Newman, David Siegal and Odean Volker, Haynes and Boone, LLP, 2017 Year in Review—Securities Litigation (January 2018)
Chapter 19: Magnus Orrell and Joseph Renouf, Deloitte & Touche LLP, Year in Review—2017, Quarterly Accounting Roundup
Chapter 20: EY, Financial Reporting Briefs, What You Need to Know About This Quarter’s Accounting, Financial Reporting and Other Developments (December 2017)
Chapter 21: PwC, In Depth, No. US2017-33, Year-End Financial Reporting Considerations: Leading Practices and Reminders (December 13, 2017)
Chapter 22: KPMG, Defining Issues, EITF Consensus-for-Exposure on Accounting for Implementation Costs of Cloud Computing Arrangements (January 22, 2018)
Chapter 23: PwC, EITF Observer, Summary of the January 18, 2018 Meeting
Chapter 24: Deloitte, Financial Reporting Alert 18-2, FASB Makes Decisions About the Application of Income Tax Guidance to Certain Tax Reform Provisions (January 12, 2018)
Chapter 25: Deloitte, Financial Reporting Alert 18-1, Frequently Asked Questions About Tax Reform (January 3, 2018; Last updated: January 19, 2018)
Chapter 26: Wesley R. Bricker, Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission, Speech, Statement in Connection with the 2017 AICPA Conference on Current SEC and PCAOB Developments, Washington, D.C. (December 4, 2017)
Chapter 27: U.S. Securities and Exchange Commission, Guidance for Consulting with the Office of the Chief Accountant (Modified: November 4, 2014)
Chapter 28: EY, SEC Financial Reporting Series, 2018 Proxy Statements: An Overview of the Requirements and Observations About Current Practice
Chapter 29: EY, SEC Top 10: What Public Companies, Boards and Investors Should Watch for in 2018
Chapter 30: Mayer Brown, Legal Update, Preparing for the 2018 US Proxy and Annual Reporting Season—Are You Ready? (October 2, 2017)
Chapter 31: Latham & Watkins LLP, Desktop Reference: Form 8-K Filing Events (January 2018)
Chapter 32: Stephen McKinney, James Barker and Taylor Paul, Deloitte & Touche LLP, Heads Up, Volume 24, Issue 29, FASB Tentatively Decides to Relieve Entities From Implementing Certain Aspects of the New Leasing Standard (December 5, 2017)
Chapter 33: KPMG, The Deadline is Approaching for Accounting Change, KPMG’s 2017 Accounting Change Survey
Chapter 34: EY, To the Point, No. 2018-02, FASB Proposes Adding Transition Option and Practical Expedient for Lessors to New Leases Standard (January 9, 2018)
Chapter 35: Megan Zietsman, Jennifer Burns, Lisa Smith and Sasha Pechenik, Deloitte & Touche LLP, Heads Up, Volume 24, Issue 16, PCAOB Adopts Changes to the Auditor’s Report (June 20, 2017)
Chapter 36: BDO USA, LLP, BDO Flash Report: Corporate Governance—PCAOB Adopts New Standard to Enhance the Auditor’s Report; Proposes New Standard Regarding Auditing Accounting Estimates; and Proposes Amendments Regarding Auditor’s Use of Specialists (June 2017)
Chapter 37: Center for Audit Quality, CAQ Alert No. 2017-06, The Auditor’s Report—New Requirements for 2017 (October 2017)
Chapter 38: Center for Audit Quality, The Auditor’s Report—Considerations for Audit Committees (December 2017)
Chapter 39: Public Company Accounting Oversight Board, Staff Inspection Brief, Volume 2017/4, Preview of Observations from 2016 Inspections of Auditors of Issuers (November 2017)
Chapter 40: Public Company Accounting Oversight Board, Standard-Setting Update, Office of the Chief Auditor (December 31, 2017)

This Course Handbook was compiled for the program, 33rd Midyear SEC Reporting FASB Forum.

PLI’s nationally acclaimed course handbooks represent the definitive thinking on timely topics and are considered the standard reference in the field. This course handbook is prepared specifically for the program and stands alone as a permanent reference.

Chairperson(s)
Bob Laux, SEC Institute, a Division of PLI
Cheryl L. Linthicum, The University of Texas at San Antonio
Carol A. Stacey, SEC Institute, a Division of PLI
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