SEC Updates in Financial Reporting
On Dec. 6-8, 2004 the American Institute of Certified Public Accountants (AICPA) held its annual conference on current SEC and PCAOB developments. Noted below are links to the copies of the speeches given by several Securities and Exchange Commission (SEC) staff, in general as well as specific topic areas.
Chief Accountant, Don Nicolaisen.
Specific Topical Speeches:
2 - Modifications to Equity Based Compensation Arrangement (acceleration of vesting for out-of-the money options) and Intangible Assets, Chad Kokenge, Professional Accounting Fellow
3 - VIEs, Accounting for Income Taxes, Accounting for Benefit Plans, Jane Poulin, Associate Chief Accountant
4 - Independence Issues and Initiatives, Ed Bailey, Senior Assistant Chief Accountant
5 - Customer Acquisition and Related Costs and Materiality, Russ Hodge, Professional Accounting Fellow
6 - FAS 115, Accounting for Certain Investments In Debt and Equity Securities, John James, Professional Accounting Fellow
7 - The application of EITF Issue No. 96-19, Debtor's Accounting for a Modification or Exchange of Debt Instruments and the classification of certain trade accounts payable transactions involving an intermediary, Robert Comerford, Professional Accounting Fellow
Additionally, FASB Chairman Bob Herz remarks at this conference are available here.
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