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AICPA Conference on Current SEC and PCAOB Developments 2020


SEC2013 - SEC Rule Amendments for Acquired and Disposed Businesses


Dec 8, 2020 2:45pm ‐ Dec 8, 2020 3:10pm

Description

This session will provide additional insight about the amendments to the financial disclosure requirements in Regulation S-X for acquisitions and dispositions of businesses, including real estate operations, which were adopted by the Securities and Exchange Commission on May 20, 2020 and are effective for calendar year end companies on January 1, 2021.

Learning Objectives:
  • Understand amendments to the financial disclosure requirements in Regulation S-X for acquisitions and dispositions of businesses.
  • Understand amendments to the financial disclosure requirements in Regulation S-X for acquisitions and dispositions of real estate operations..

Speaker(s):

  • Todd E. Hardiman, CPA, Associate Chief Accountant, Division of Corporation Finance, U.S. SEC
  • Jessica Barberich, CPA, Associate Chief Accountant, Division of Corporation Finance, Office of Chief Accountant, SEC
Category: General Session (Online)

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