SEC staff comments at AICPA conference
14 Dec 2009
The American Institute of CPAs held its 37th Annual National Conference on Current SEC and PCAOB Developments in Washington on 7-9 December 2009.
We previously posted stories about the presentations of:
- Securities and Exchange Commission Chief Accountant James L Kroeker
- FASB Chairman Robert H Herz
- Commissioner Elisse B Walter
SEC Staff Speaker - With Hyperlink to Presentation |
Topic |
---|---|
Slide Presentation (PDF 242k), Joel K Levine, Assistant Director, Office of Interactive Disclosure |
XBRL filings |
Remarks of Jason S Flemmons, Associate Chief Accountant, Division of Enforcement |
Investor protection and fraud prevention |
Slide Presentation (PDF 127k), Wayne Carnall, Chief Accountant, Division of Corporation Finance, and others on the Division staff |
Current developments in the Division of Corporation Finance |
Remarks of Robert S Khuzami, Director, Division of Enforcement |
Changes in the SEC's Enforcement Division and financial statement and accounting fraud |
Remarks of Paul A Beswick, Deputy Chief Accountant, Office of the Chief Accountant |
Loan loss provisioning and use of assumptions and accounting judgments |
Remarks of Doug Besch, Professional Accounting Fellow, Office of the Chief Accountant |
Disclosure of material weaknesses in internal controls |
Remarks of Brian W Fields, Professional Accounting Fellow, Office of the Chief Accountant |
Transfers of financial assets, redeemable equity shares and contracts on own stock, and derivatives and hedging issues |
Remarks of Joshua S Forgione, Associate Chief Accountant, Office of the Chief Accountant |
Revenue recognition and joint venture formation |
Remarks of Douglas T Parker, Professional Accounting Fellow, Office of the Chief Accountant |
Whether and under what circumstances a newly-formed entity should be considered the accounting acquirer in a business combination (new basis accounting) |
Remarks of Allison M Patti, Professional Accounting Fellow, Office of the Chief Accountant |
International auditing standards |
Remarks of Evan Sussholz, Professional Accounting Fellow, Office of the Chief Accountant |
Goodwill impairments and the development of market participant assumptions for fair value measurements |
Remarks of Arie S Wilgenburg, Professional Accounting Fellow, Office of the Chief Accountant |
Consolidation of variable interest entities and separating revenue arrangements with multiple deliverables |
Slide Presentation (PDF 403k), Angela Crane, Associate Chief Accountant, and Michael Stehlik, Staff Accountant, Division of Corporation Finance |
Best practices for working with SEC staff |