Financial Disclosure in 2019: Revenue Recognition and More

02 October 2019

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More than 18 months have passed since most registrants to the Securities and Exchange Commission (SEC) began adhering to new revenue recognition rules known as ASC 606, and the change took effect for private companies earlier this year. Meanwhile, the SEC has proposed changes to requirements related to M&A transactions and continued the debate surrounding disclosures related to a company's effect on the environment.

To find out how registrants are handling these complex issues, Toppan Merrill commissioned Mergermarket to speak with three leading experts on SEC disclosure policies for their insights.

Points of discussion include:

• What have been the biggest flash points when it comes to the new revenue accounting standard?

• As technology becomes more central to all businesses, does the SEC need to adapt their disclosure rules to technology-derived revenue?

• What effect is the new revenue accounting standard expected to have on investment funds such as private equity firms and hedge funds?