transcript   Transcript

What Audit Committees Need to Know

Recorded on: Dec. 5, 2017
Running Time: 00:59:37

Full Transcript:

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Taken from the Web Program Fifteenth Annual Directors' Institute on Corporate Governance Recorded November 2017 in New York

What Audit Committees Need to Know [00:59:37]
  • Implementation of new accounting standards on revenue recognition and lease accounting, and what comes next
  • Non-GAAP Financial Measures – Are We Done Yet?
  • What else does the SEC accounting staff have in store for public companies?
  • Developments at the PCAOB

Moderator: Lori Zyskowski
Speakers: Wesley R. Bricker, Hon. Cynthia A. Glassman, Stacy Janiak

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • SEC Signals Some Relief on Conflict Minerals Rule (April 17, 2017)
    Keir D. Gumbs
  • EU Adopts Final Regulation on Importation of Conflict Minerals (March 28, 2017)
    Keir D. Gumbs
  • The New Revenue Standard—Are You Still Assessing the Impact? (September 5, 2017)
    Stacy Janiak, Courtney Sachtleben, Eric C. Knachel
  • On the Board’s Agenda | US Audit Committee Disclosure in Proxy Statements—2017 Trends (August 2017)
    Stacy Janiak, Bob Lamm, Debbie McCormack, Consuelo Hitchcock
  • PCAOB Adopts Changes to the Auditor’s Report (June 20, 2017)
    Stacy Janiak, Jennifer Burns, Megan Zietsman, Sasha Pechenik, Lisa Smith
  • PCAOB Issues Proposals to Enhance and Strengthen Requirements for Auditing Accounting Estimates, Including Fair Value, and to Address the Auditor’s Use of the Work of Specialists (June 12, 2017)
    Stacy Janiak, Gina Bruner, Paul Drogosch, Dora Burzenski, Kali Nosek, Matt Palen
  • Implementing the New Revenue Standard—How Do Your Disclosures Stack Up? (June 5, 2017)
    Stacy Janiak, Courtney Sachtleben, Eric C. Knachel
  • Internal Control Considerations Related to Adoption of the New Revenue Recognition Standard (May 9, 2017)
    Stacy Janiak, Amy Steele, Jennifer Burns
  • Forecasting Revenue Disclosures—Storm Brewing? (February 22, 2017)
    Stacy Janiak, Joe DiLeo, Eric C. Knachel
  • Setting the Record Straight: Regulation G Does Not Apply to Non-GAAP Financial Projections in M&A Transactions (September 18, 2017)
    Jeffrey D. Karpf, Ethan A. Klingsberg, Nick Grabar, Neil Market, Sandra L. Flow
  • Trend Disclosure Under S-K 303: How Far Does the Eye Have to See? (June 22, 2017)
    Jeffrey D. Karpf, Nina E. Bell, Leslie N. Silverman
  • Accounting for Minority Equity Investments: A Small Change with Significant Implications (June 12, 2017)
    Jeffrey D. Karpf, Andrea M. Basham, Leslie N. Silverman
  • New PCAOB Standard Will Mean Big Changes in Audit Reports (June 2, 2017)
    Jeffrey D. Karpf
  • Audits and Adversaries: Making Disclosures to Your Auditors Without Waiving Your Privilege (May 1, 2017)
    Jeffrey D. Karpf, Elizabeth (Lisa) Vicens, Daniel D. Queen
  • Non-GAAP Financial Measures: The SEC’s Evolving Views (June 13, 2016)
    Jeffrey D. Karpf
  • SEC Releases New Guidance on Non-GAAP Financial Measures (May 18, 2016)
    Jeffrey D. Karpf
Presentation Material
  • Remarks: Effective Financial Reporting in a Period of Change Handout
    Wesley R. Bricker
    Wesley R. Bricker ~ Chief Accountant, Office of the Chief Accountant, U.S. Securities and Exchange Commission
    Hon. Cynthia A. Glassman ~ Senior Research Scholar, Institute for Corporate Responsibility, George Washington University Business School
    Stacy Janiak ~ Chief Client Officer, Deloitte
    Lori Zyskowski ~ Gibson, Dunn & Crutcher LLP
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