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SEC staff comments at AICPA conference

  • AICPA (American Institute of CPAs) (lt green) Image

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:

The following additional presentations are available on the SEC's website:

 

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.