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Financial Reporting
Participants will identify new and existing regulatory requirements while assessing potential impacts on their organizations.
Host: Stephen McKinney, managing director, Deloitte & Touche LLP
Key takeaways
1.5 Overview CPE credits | Accounting
In an evolving and uncertain business environment, it’s critical that Securities and Exchange Commission (SEC) registrants provide investors with relevant, transparent disclosures and stay abreast of developing regulatory requirements. What are key considerations for year-end?
We’ll discuss:
- Summary of the SEC structure, including recent appointments
- SEC’s recent rulemaking updates, including crypto policymaking initiatives
- Hot topics, such as non-generally accepted accounting principles (GAAP) measures; artificial intelligence; and emerging risk disclosures including tariffs, interest rates, inflation, and more related to the macroeconomic environment
- Highlights of recently issued SEC staff comments, including the recently adopted segment reporting disclosures
Stephen McKinney
Deloitte - United States
Stephen is the communications leader within Deloitte’s National Office – Accounting and Reporting Services Group. As the Communications Leader, Stephen oversees the development, production and delivery of Deloitte technical accounting content and is the host of Deloitte’s Quarterly Accounting Roundup Dbriefs webcasts. In addition, Stephen provides accounting consultations to engagement teams, monitors accounting standard–setting activities, and writes internal and external publications primarily on the accounting for leases, digital assets, and financial instruments. Prior to that, Stephen was a Practice Fellow with the Financial Accounting Standards Board (FASB) where he led the staff’s efforts on the financial asset impairment project. In this role, he actively participated in the standard–setting process by leading outreach efforts, developing and drafting issue papers, making recommendations to the Board on technical issues, and developing and drafting Accounting Standards Updates.
