Wednesday, August 1, 2018
1:30 p.m. – 2:00 p.m. EDT
During this session, the speakers will address some of the topics that should be among the principal areas of focus for disclosure committees, audit committees and others with responsibility for, or oversight of, reporting company disclosures. We will focus on:
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The Securities and Exchange Commission has proposed to amend its auditor independence rules in order to determine whether an auditor is independent if it has a lending relationship with certain shareholders of an audit client during its professional engagement period. The auditor independence standard set forth in Rule 2-01 of Regulation S-X requires auditors to…
In a wide-ranging speech today, SEC Chief Accountant Wesley Bricker addressed recent changes and forthcoming changes to accounting standards, including the new revenue recognition standard. He noted the need to continue to focus on the implementation of the lease accounting standard next year and the credit losses standard. Bricker also commented on accounting for equity…
