Accounting Update for Software Companies on May 21-22, 2025 in San Francisco, United States

Join us for this 2-Day CPE Conference designed to keep you ahead of the curve in this fast-evolving industry! Gain invaluable insights into the latest regulatory updates, revenue recognition, and software-specific accounting challenges from top industry experts. Don’t miss this opportunity to stay informed, enhance your skills, and elevate your accounting expertise—register now!.

LEARNING OBJECTIVES:

Review the latest changes in key areas

Understand how the latest issues impact your company

See where your counterparts are getting stuck

REGISTRATION INFORMATION:

Cost: $545 (save $150 off the regular price of $695 if you register by April 18th).

This event will run 8:45-4:55p (Pacific Time) each day.

REGISTER NOW »

You can also register by phone, 610 789-3110

or Email questions or to be invoiced to: [email protected]

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Agenda: DAY 1

8:45 10:00 IPO: Trends and Accounting Considerations for Tech Companies

10:00 10:15 Break

10:15 11:50 Revenue Recognition Fraud Issues

Context

Drivers of Rev Rec Fraud

Rev Rec Schemes and how they were perpetrated and what the outcomes were

How to best manage and mitigate the risk of rev rec fraud

11:50 1:00 Lunch Break

1:00 2:10 Tax Update

Tax policy, proposals and projects

Congressional agenda and election questions

Tax policy in 2025

Budget deficits and future tax policy decisions

2:10 2:20 Break

2:20 3:40 SOX & Internal Controls Update

Risk assessment refresh

Significant transactions and events

SOX modernization and optimization

Information used in controls

Deficiencies & severity assessment

3:40 3:50 Break

3:50 5:00 Share-Based Payment Accounting Update

Scope

Classification

Recognition

Case studies and examples

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Agenda: DAY 2

8:45 10:05 Recent Accounting Trends for Tech Companies

Recently Issued and newly proposed Accounting Standard Updates (ASU)

Key elements of proposed ASUs and how they may impact your company

10:05 10:20 Break

10:20 12:00 Software and Technology Revenue Recognition Issues (Part 1)

Establishing Contract Existence

Judgement Area: Contract Approval – Cutoff

Trial Periods – Performance Obligations

Auto Renewals – Contract Existence

Contract Combination Scenarios

Termination Concepts

Downstream Impacts of Termination Clauses

Identifying Promises in the Contract

Immaterial Promises

Distinct in the Context of a Contract

Customer Options

Determining Value of a Material Right

Identifying Components of Transaction Price

Inclusion of Consideration

12:00 1:00 Lunch Break

1:00 2:30 SEC Update

Climate Disclosures

Current landscape

Regulatory Update

Practice issues and evolving trends

SEC Comment Letter trends

2:30 2:40 Break

2:40 4:10 Software and Technology Revenue Recognition Issues (Part 2)

How to Estimate Variable Consideration

Constraint of Variable Consideration

Consideration Paid to a Customer

Incremental Right vs. Variable Consideration

Customer Options vs. Variable Consideration

Estimating Standalone Selling Price: Various Approaches

Professional Services: Time and Materials Billing vs. Fixed Fee

Contract Modifications

Usage-Based Fees

Consistent Pricing

Tiered Pricing

Minimum Commitment

Licensing of Intellectual Property

Conversion Rights

Principal vs. Agent

4:10 4:15 Break

4:15 5:05 Cybersecurity Update