SEC2121. Accounting Hot Topics

The technical accounting panel will focus on complex accounting topics impacting registrants, including IPO and SPACs, revenue recognition, stock compensation, and reference rate reform and related hedging expedients.

Learning Objectives:

• Identify frequent areas of complex accounting analysis.
• Recognize the analysis required in certain accounting areas related to IPOs and SPACs.
• Formulate awareness of the state of reference rate reform and related accounting implications.
• Recall common areas of significant judgements for revenue recognition and stock compensation arrangements.