May 6, 2016 — Wesley Bricker, deputy chief accountant in the SEC’s Office of the Chief Accountant, spoke at the 2016 Baruch College Financial Reporting Conference yesterday in New York City. Mr. Bricker commented on transition-period activities related to several of the FASB’s recently issued accounting standards, including the new revenue standard (ASU 2014-091). His remarks addressed two significant reporting and disclosure matters that broadly affect SEC registrants: (1) SAB Topic 11.M2 disclosures and (2) the requirement for revised financial statements in a registration statement.
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