transcript   Transcript

Accounting and Auditing Developments for 2018: What Lawyers Need to Know!

Recorded on: Feb. 7, 2018
Running Time: 01:29:29

Full Transcript:



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Taken from the Web Program Seventeenth Annual Institute on Securities Regulation in Europe: Practical Implications of U.S. Law on EU Practice Recorded February 2018 in London

Accounting and Auditing Developments for 2018: What Lawyers Need to Know! [01:29:29]

  • Challenges of implementing new accounting standards: Revenue recognition, leasing, financial instruments
  • Current hot spots in SEC accounting reviews of foreign private issuers
  • Rule 3-13 waivers: Don't be afraid to ask!
  • Update on Non-GAAP and key metrics: Don't forget controls and procedures!
  • Continued focus on audit committee effectiveness
  • PCAOB update: Auditor's reporting model, other standard setting, and the current focus of inspections
  • Update: Internal control over financial reporting
(CFE Field of Study: Fraud)
(CPE Field of Study: Accounting)

Moderator:        John W. White
Speakers:          Wesley R. Bricker, Michael J. Gallagher, Mary B. Tokar


Presentation Material

  • Accounting and Auditing Developments for 2018
    Wesley R. Bricker, Michael J. Gallagher, Mary B. Tokar, John W. White
(s)
Wesley R. Bricker ~ Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission
Michael J. Gallagher ~ Partner, Vice Chairman of Stakeholders & Client Service , PwC
Mary B. Tokar ~ Member, International Accounting Standards Board
John W. White ~ Cravath, Swaine & Moore LLP
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