2024 SEC comment letter trends: MD&A

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This next episode of our 2024 SEC comment letter podcast miniseries discusses Management’s Discussion and Analysis (MD&A). Investors are often focused on MD&A as they look to understand management’s commentary on the results of the business, future trends, uncertainties, and more – making this an area that also frequently gets the attention of the SEC staff. We discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting ahead of them.
In this episode, we discuss:

2:21 – An overview of SEC comment letter trends related to MD&A
10:57 – The results of operations
20:43 – Liquidity and capital resources
27:19 – Critical accounting estimates
35:16 – Final reminders and best practices related to MD&A

For more information, see our full analysis of SEC comment letter trends. Also, check out our other episodes in this miniseries:

Additionally, follow this podcast on your favorite podcast app for more episodes.
Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 20 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.
Scott Feely is a partner in PwC’s National office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

章

1. 2024 SEC comment letter trends: MD&A (00:00:00)

2. An overview of SEC comment letter trends related to MD&A (00:02:21)

3. The results of operations (00:10:57)

4. Liquidity and capital resources (00:20:43)

5. Critical accounting estimates (00:27:19)

6. Final reminders and best practices related to MD&A (00:35:16)

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#MBA #Business News #Business #News #PwC #Accounting #Financial Reporting #Big 4 #Revenue Recognition #Us Gaap #Lease Accounting #FASB

PwC's accounting podcast

2024 SEC comment letter trends: MD&A

PwC's accounting podcast

29 subscribers

published 約 1 年前

MP3•エピソードのホーム

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

2:21 – An overview of SEC comment letter trends related to MD&A
10:57 – The results of operations
20:43 – Liquidity and capital resources
27:19 – Critical accounting estimates
35:16 – Final reminders and best practices related to MD&A

For more information, see our full analysis of SEC comment letter trends. Also, check out our other episodes in this miniseries:

章

1. 2024 SEC comment letter trends: MD&A (00:00:00)

2. An overview of SEC comment letter trends related to MD&A (00:02:21)

3. The results of operations (00:10:57)

4. Liquidity and capital resources (00:20:43)

5. Critical accounting estimates (00:27:19)

6. Final reminders and best practices related to MD&A (00:35:16)

424 つのエピソード

#MBA #Business News #Business #News #PwC #Accounting #Financial Reporting #Big 4 #Revenue Recognition #Us Gaap #Lease Accounting #FASB

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9 weeks前52:59

52:59

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. In this next episode of our series, we discuss accounting and reporting reminders and timely insights with some of the top technical leaders from our National Office. A one-stop shop for year end, we cover a variety of accounting and reporting topics from contract modifications to financing transactions to segments and many things in between. In this episode, we discuss accounting and reporting reminders related to: 2:03 – Natural disasters 6:04 – Highly inflationary economies 8:20 – Tax regulatory landscape 12:07 – Close calls on impairments and other accounting estimates 14:13 – Revenue 15:56 – Contract modifications 25:41 – Capital raising transactions 32:35 – Statement of cash flows 37:05 – Segment reporting 43:28 – Supplier finance obligations 44:59 – New standards and looking ahead to 2025 Check out the other episode in this miniseries, Year-end toolkit: Year in review from the corner office . Additionally, follow this podcast on your favorite podcast app for more episodes. Beth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters. Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters Pat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS. Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…

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2024 Year-end toolkit: Year in review from the corner office 59:35

11 weeks前59:35

59:35

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone. To kick off the series, host Heather Horn is joined by Tim Carey, PwC National Office leader, and Kyle Moffatt, PwC National Office Professional Practice leader, to reflect on the key developments of 2024 from their perspectives and look ahead at what’s to come in 2025. In this episode, we discuss: 1:45 – External factors impacting accounting and reporting, including the presidential election and the recent AICPA/SEC conference 10:11 – Supreme Court case rulings impacting financial regulation and rulemaking from the year 15:17 – What’s on the horizon for cryptocurrency accounting and the latest on the cybersecurity disclosure rule 27:32 – Notable regulatory activity from the PCAOB, including the costs and benefits of current proposed rules 40:21 – What role the FASB plays in the current regulatory and rulemaking landscape 47:12 – SEC climate disclosure rule and other sustainability requirements 53:30 – What’s in store for 2025 Tim Carey is PwC’s National Office leader, with 30+ years of experience in complex accounting, tax, and reporting issues. Tim has led large-scale teams on a wide range of projects including financial statement audits, transaction structuring, financial due diligence, and post-merger integration. Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com .…