MHM Executive Education Series:
SMEs Framework – Comparing
AICPA and IFRS
Presented by: Shareholders
Mike Loritz and Marco...
2
#MHMwebinar
 To view this webinar in full screen mode, click on view
options in the upper right hand corner.
 Click th...
3
#MHMwebinar
 This webinar is eligible
for CPE credit. To receive
credit, you will need to
answer periodic polling
quest...
4
#MHMwebinar
Marco Pulido, CPA
Shareholder
310.268.2746 | mpulido@cbiz.com
Marco has over 14 years of experience in publi...
5
#MHMwebinar
Mike Loritz, CPA
Shareholder
913.234.1226 | mloritz@cbiz.com
Mike has 17 years of experience in public accou...
6
#MHMwebinar
The information in this Executive Education Series
course is a brief summary and may not include all the
det...
7
#MHMwebinar
#MHMWe
Today’s Agenda
1
2
3
4
Overview of IFRS for SMEs
Overview of AICPA Private Company
Framework
Comparis...
IFRS FOR SMES
9
#MHMwebinar
The IFRS for SMEs is:
• A self-contained set of accounting principles
that are based on full IFRSs, but that...
10
#MHMwebinar
Full IFRSs
• Not tailored to specific
needs of users of SME
financial statements
• Contains a large
amount ...
11
#MHMwebinar
Brief history of development of the IFRS for SMEs
2001
IASB
inception
June
2004
Discussion
paper
October
20...
12
#MHMwebinar
 Since its introduction, many countries are now
requiring or plan to require use of IFRS for SMEs for
priv...
13
#MHMwebinar
Quiz
FalseB
Statement: It is expected that IFRS for SMEs will be
updated every 3 years.
TrueA
14
#MHMwebinar
Quiz
FalseB
Statement: It is expected that IFRS for SMEs will be
updated every 3 years.
TrueA
AICPA FRF FOR SMES
16
#MHMwebinar
S pecial Purpos e Frameworks (OCB OA):
US GAAP Not R equired
GAAP not required and not the best solution fo...
17
#MHMwebinar
Private Company Council
 GAAP
 Modify GAAP for private
companies
FRF for SMEs
 Not GAAP – Special
Purpos...
18
#MHMwebinar
AICPA Framework for SMEs
 Developed for smaller- to medium-sized, owner-managed,
for-profit entities where...
19
#MHMwebinar
 Owners-Managers
Depend on reliable financial statements to:
 Confirm assessments of performance
 Determ...
20
#MHMwebinar
 Entity does not operate in an industry that has highly
specialized accounting guidance
 Such as financia...
SMES: AICPA VS. IFRS
22
#MHMwebinar
AICPA
 Comparative financial
statements are not required.
IFRS
 Requires comparative
information in respe...
23
#MHMwebinar
AICPA
 No concept of comprehensive
income or items of other
comprehensive income.
IFRS
 Provides an accou...
24
#MHMwebinar
AICPA
 Last in, first out (LIFO) permitted.
IFRS
 LIFO is not permitted.
 Inventory is assessed at the e...
25
#MHMwebinar
AICPA
 “Subsidiary” defined as an entity
in which another entity owns
more than 50% of the
outstanding res...
26
#MHMwebinar
AICPA and IFRS
 The criteria for determining whether a lease is a capital lease to a
lessee generally are ...
27
#MHMwebinar
AICPA
 Amortized over the same period
as that used for federal income
tax purposes or 15 years.
 No impai...
28
#MHMwebinar
AICPA
 All intangible assets are
considered to have a finite useful
life and are amortized over their
esti...
29
#MHMwebinar
AICPA
 Uses the term “market value.” It
is the amount of the
consideration that would be
agreed upon in an...
30
#MHMwebinar
AICPA
 Historical cost approach for
investments and financial assets
and liabilities.
 Market value measu...
31
#MHMwebinar
AICPA IFRS
 All instruments other than basic
debt instruments (including
instruments with embedded
derivat...
32
#MHMwebinar
AICPA
 Disclosure approach.
 Recognition at settlement (cash
basis).
 No hedge accounting.
IFRS
 Deriva...
33
#MHMwebinar
AICPA
 Disclosure only.
IFRS
 Compensation expense is
recognized.
 Specific accounting depends on
terms ...
34
#MHMwebinar
AICPA
 Cash inflows from interest and
dividends received are classified
as cash flows from operating
activ...
35
#MHMwebinar
AICPA
 Cash outflows from dividends
paid by subsidiaries to
noncontrolling interests are
presented separat...
36
#MHMwebinar
AICPA
 Debt covenant violations may be
cured after the balance sheet
date, eliminating the need to
reclass...
37
#MHMwebinar
AICPA
 No specific definition of
investment property. Investments
in land and buildings are
accounted for ...
38
#MHMwebinar
AICPA
 No requirement for separate
components of an asset (nor is
there a prohibition against doing
so).
...
39
#MHMwebinar
AICPA
 A venturer should make an
accounting policy choice to
account for its interests in joint
ventures u...
40
#MHMwebinar
AICPA
 No assessment of impairments
for long-lived assets.
 A depreciated or amortized cost
approach is f...
41
#MHMwebinar
AICPA
 A contingency is recognized
when (1) it is probable that a
future event will confirm that the
value...
42
#MHMwebinar
AICPA
 Policy choice to account for
income taxes using either the
taxes payable method or the
deferred inc...
43
#MHMwebinar
AICPA
 An entity can choose to
capitalize interest costs related
to an item of property, plant, and
equipm...
44
#MHMwebinar
AICPA
 An entity can choose to
capitalize interest costs related
to inventories that require a
substantial...
45
#MHMwebinar
AICPA
 A long-lived asset to be sold
should be classified as a held for
sale and presented separately in
t...
46
#MHMwebinar
Questions?
47
#MHMwebinar
 Join us for these future webinars
 9/18: IFRS – Impairment of Assets
 9/26 & 10/1: Third Quarter Accoun...
48
#MHMwebinar
Mike Loritz, CPA
Shareholder
913.234.1226 | mloritz@cbiz.com
Mike has 17 years of experience in public acco...
49
#MHMwebinar
Marco Pulido, CPA
Shareholder
310.268.2746 | mpulido@cbiz.com
Marco has over 14 years of experience in publ...
50
#MHMwebinar
Connect with Mayer Hoffman McCann
linkedin.com/company/
mayer-hoffman-mccann-p.c.
@mhm_pc
youtube.com/
maye...
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Webinar Slides: SMEs Framework - Comparing AICPA to IFRS

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Original air date: Aug. 22, 2013
View a recording at http://www.mhmcpa.com

In 2009, the IASB issued a simplified version of International Financial Reporting Standards for small and medium entities (IFRS for SMEs). This framework is intended for use by non-publicly traded companies and external users which include owners, existing and potential creditors, as well as credit agencies.

The AICPA recently issued its own framework for financial reporting which is an alternative to U.S. GAAP for SMEs. This framework is not considered U.S. GAAP — it reflects an alternative for private companies that may find compliance with U.S. GAAP to be costly and burdensome. In addition, the FASB is also working on issuing its own set of simplified accounting standards via the Private Company Council.

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Webinar Slides: SMEs Framework - Comparing AICPA to IFRS

  1. 1. MHM Executive Education Series: SMEs Framework – Comparing AICPA and IFRS Presented by: Shareholders Mike Loritz and Marco Pulido August 22, 2013
  2. 2. 2 #MHMwebinar  To view this webinar in full screen mode, click on view options in the upper right hand corner.  Click the Support tab for technical assistance.  If you have a question during the presentation, please use the Q&A feature at the bottom of your screen. Before We Get Started…
  3. 3. 3 #MHMwebinar  This webinar is eligible for CPE credit. To receive credit, you will need to answer periodic polling questions throughout the webinar.  External participants will receive their CPE certificate via email immediately following the webinar. CPE Credit
  4. 4. 4 #MHMwebinar Marco Pulido, CPA Shareholder 310.268.2746 | mpulido@cbiz.com Marco has over 14 years of experience in public accounting working with U.S. GAAP, IFRS and other foreign accounting standards both in the U.S. and in Latin America with Big 4 accounting firms. He has experience with SEC filers (foreign and domestic) and private companies. Marco is a CPA certified in California and has IFRS certifications by the Institute of Chartered Accountants in England and Wales (ICAEW) and the American Institute of Certified Public Accountants (AICPA). Technical accounting expertise includes the following industries: Energy (Oil & Gas) - Retail, Distribution & Manufacturing - Transportation - Utilities - Consumer Services - Construction/Real Estate - Health Sciences – Financial Services – Agriculture. Today’s Presenters
  5. 5. 5 #MHMwebinar Mike Loritz, CPA Shareholder 913.234.1226 | mloritz@cbiz.com Mike has 17 years of experience in public accounting with diversified financial companies and other service based companies, including banking, broker/dealer, investment companies, and other diversified companies ranging from audits of public entities in the Fortune 100 to small private entities. He is a member of MHM's Professional Standards Group, providing accounting knowledge leadership in the areas of derivative financial instruments, investment securities, share-based compensation, fair value, revenue recognition and others. Today’s Presenters
  6. 6. 6 #MHMwebinar The information in this Executive Education Series course is a brief summary and may not include all the details relevant to your situation. Please contact your MHM service provider to further discuss the impact on your financial statements. Disclaimer
  7. 7. 7 #MHMwebinar #MHMWe Today’s Agenda 1 2 3 4 Overview of IFRS for SMEs Overview of AICPA Private Company Framework Comparison of both frameworks Questions
  8. 8. IFRS FOR SMES
  9. 9. 9 #MHMwebinar The IFRS for SMEs is: • A self-contained set of accounting principles that are based on full IFRSs, but that have been tailored for SMEs: • Topics that are not relevant to SMEs are omitted • Some accounting policies are disallowed because a simplified method is available • Many of recognition and measurement principles are simplified • Substantially fewer disclosures • Simplified language and explanations throughout • Organized by topic to be more user-friendly Context
  10. 10. 10 #MHMwebinar Full IFRSs • Not tailored to specific needs of users of SME financial statements • Contains a large amount of detail which is not relevant to SMEs • Does not take into account the limited ability of SMEs to bear costs of compliance and of the required expertise Other Foreign GAAP • Not comparable across national boundaries • May not be perceived as of high quality • Not necessarily based on a similar framework to full IFRSs • May be limited training material and similar resources available Drivers for the IFRS for SMEs SME IFRS for SMEs
  11. 11. 11 #MHMwebinar Brief history of development of the IFRS for SMEs 2001 IASB inception June 2004 Discussion paper October 2005 Public round tables April 2005 Recognition and measurement questionnaire February 2007 Exposure draft Late 2007 Field testing 2009 IFRS for SMEs SMEs are estimated to represent 95 percent of companies.
  12. 12. 12 #MHMwebinar  Since its introduction, many countries are now requiring or plan to require use of IFRS for SMEs for private companies (e.g. UK)  Initiative is taking place in countries that already require public companies to report under IFRS  Comprehensive review (2012-2014) of IFRS for SMEs is currently under way with a timetable set for 2015 for revised version IFRS for SMEs Today
  13. 13. 13 #MHMwebinar Quiz FalseB Statement: It is expected that IFRS for SMEs will be updated every 3 years. TrueA
  14. 14. 14 #MHMwebinar Quiz FalseB Statement: It is expected that IFRS for SMEs will be updated every 3 years. TrueA
  15. 15. AICPA FRF FOR SMES
  16. 16. 16 #MHMwebinar S pecial Purpos e Frameworks (OCB OA): US GAAP Not R equired GAAP not required and not the best solution for many small- and medium-sized entities IFR S for S ME s Lack of familiarity, higher learning curve, not US-centric, form of GAAP Other S pecial Purpos e Frameworks Tax or modified cash basis may be inappropriate or insufficient for some SMEs/users Why was the Framework Developed?
  17. 17. 17 #MHMwebinar Private Company Council  GAAP  Modify GAAP for private companies FRF for SMEs  Not GAAP – Special Purpose Framework  Complementary to efforts by FAF’s PCC – AICPA fully Supports the work of the PCC, FAF and FASB to address the private company environment Framework is Separate from FAF and PCC
  18. 18. 18 #MHMwebinar AICPA Framework for SMEs  Developed for smaller- to medium-sized, owner-managed, for-profit entities where internal or external users have direct access to the owner-manager and GAAP financial statements are not required.  The AICPA has no authority to require the use of the FRF for SMEs for any entity. Therefore:  Issued June 10, 2013 - The FRF for SMEs has no effective date  An owner-manager can decide to use the FRF for SMEs at any time.  An owner-manager should make that decision in conjunction with those who may use the entity’s financial statements.
  19. 19. 19 #MHMwebinar  Owners-Managers Depend on reliable financial statements to:  Confirm assessments of performance  Determine what they owe/own  Understand cash flows  Users External financial statement users who have direct access to management  Non-issuers No intent of going public Who Is It Designed For?
  20. 20. 20 #MHMwebinar  Entity does not operate in an industry that has highly specialized accounting guidance  Such as financial institutions and governmental entities  The entity does not engage in overly complicated transactions  The entity does not have significant foreign operations  Financial statement users may have greater interest in cash flows, liquidity, statement of financial position strength and interest coverage Characteristics of Typical Entities
  21. 21. SMES: AICPA VS. IFRS
  22. 22. 22 #MHMwebinar AICPA  Comparative financial statements are not required. IFRS  Requires comparative information in respect of the previous comparable period for all amounts presented in the current period’s financial statements.  An entity shall include comparative information for narrative and descriptive information when it is relevant to an understanding of the current period’s financial statements. SMEs: Comparative Financial Statements
  23. 23. 23 #MHMwebinar AICPA  No concept of comprehensive income or items of other comprehensive income. IFRS  Provides an accounting policy choice between presenting total comprehensive income in a single statement or in two separate statements.  Certain items are classified as other comprehensive income and displayed as such. SMEs: Comprehensive Income
  24. 24. 24 #MHMwebinar AICPA  Last in, first out (LIFO) permitted. IFRS  LIFO is not permitted.  Inventory is assessed at the end of each reporting period for impairment or for recovery of previously recognized impairment. SMEs: Inventories
  25. 25. 25 #MHMwebinar AICPA  “Subsidiary” defined as an entity in which another entity owns more than 50% of the outstanding residual equity interests.  Policy choice to either consolidate subsidiaries or account for subsidiaries using the equity method.  No concept of special purpose entities (SPE’s) or variable interest entities. IFRS  “Subsidiary” defined as an entity that is controlled by the parent company.  Control is the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.  If an entity has created an SPE to accomplish a narrow and well- defined objective, the entity shall consolidate the SPE when the substance of the relationship indicates that the SPE is controlled by that entity. SMEs: Subsidiaries
  26. 26. 26 #MHMwebinar AICPA and IFRS  The criteria for determining whether a lease is a capital lease to a lessee generally are similar, but unlike IFRS for SMEs, the FRF for SMEs accounting framework provides specific quantitative thresholds (similar to U.S. GAAP) for determining certain criteria.  Under the FRF for SMEs accounting framework, if land is the sole item of property leased, the lessee accounts for the lease as a capital lease only if the lease transfers ownership of the property at the end of the lease term.  From the point of view of a lessor, some additional criteria must be met to classify the lease as a capital lease under FRF for SMEs.  FRF for SMEs: Lessors’ capital leases are categorized as direct financing leases or sales-types leases. IFRS for SMEs: Finance leases SMEs: Leases
  27. 27. 27 #MHMwebinar AICPA  Amortized over the same period as that used for federal income tax purposes or 15 years.  No impairment testing. IFRS  Amortized over its useful life. If an entity cannon reliably estimate its useful life, the life is presumed to be 10 years.  Impairment testing is required only when there is an indicator of impairment. SMEs: Goodwill
  28. 28. 28 #MHMwebinar AICPA  All intangible assets are considered to have a finite useful life and are amortized over their estimated useful lives.  In accounting for expenditures on internally-generated intangible assets during the development phase, management should make an accounting policy choice to either expense such expenditures as incurred or capitalized such expenditures as intangible asset, provided the criteria are met. IFRS  All intangible assets (including goodwill) are finite-lived and are amortized over their useful lives. If an entity cannot reliably estimate the useful life of an intangible asset, the life is presumed to be 10 years.  Expenditures on internally developed intangibles, including R&D costs, are expensed as incurred, unless they are part of the cost of another asset that meets the recognition criteria in IFRS for SME’s. SMEs: Intangible Assets
  29. 29. 29 #MHMwebinar AICPA  Uses the term “market value.” It is the amount of the consideration that would be agreed upon in an arm’s length transaction between knowledgeable, willing parties who are under no compulsion to act.  Market value measurement used only in very limited circumstances, such as business combinations, certain nonmonetary transactions, and marketable equity and debt securities held-for-sale. IFRS  Uses the term “fair value.” It is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.  Wider use of fair value measurements compared to the FRF for SMEs accounting framework. SMEs: Fair Value
  30. 30. 30 #MHMwebinar AICPA  Historical cost approach for investments and financial assets and liabilities.  Market value measurement required only for investments being held for sale, with changes in market value included in net income.  Investees over which the investor has significant influence are accounted for under the equity method. IFRS  There are two classification categories for financial instruments: amortized cost and fair value through earnings.  Basic financial instruments are measured at amortized cost except for investments in nonconvertible and nonputtable preference shares and nonputtable ordinary shares that are publicly traded or whose fair value can be measured reliably. SMEs: Investments / Financial Assets and Liabilities
  31. 31. 31 #MHMwebinar AICPA IFRS  All instruments other than basic debt instruments (including instruments with embedded derivatives) are measured at fair value through earnings.  Investments in associates (associates are entities in which the investor has the ability to exercise significant influence) are accounted for using one of the following methods: the cost method (if there is no published price quotation), equity method, or fair-value-through-earnings method. SMEs: Investments / Financial Assets and Liabilities (continued)
  32. 32. 32 #MHMwebinar AICPA  Disclosure approach.  Recognition at settlement (cash basis).  No hedge accounting. IFRS  Derivatives are recognized and measured at fair value through earnings.  Hedge accounting is prescribed. SMEs: Derivatives
  33. 33. 33 #MHMwebinar AICPA  Disclosure only. IFRS  Compensation expense is recognized.  Specific accounting depends on terms and type of instrument. SMEs: Stock-Based Compensation
  34. 34. 34 #MHMwebinar AICPA  Cash inflows from interest and dividends received are classified as cash flows from operating activities.  Cash outflows related to interest paid are classified as an operating activity, unless capitalized.  Cash outflows related to dividends paid are classified as cash flows used in financing activities. IFRS  An entity may classify interest paid and interest and dividends received as operating cash flows because they are included in profit or loss.  Alternatively, the entity may classify interest paid and interest and dividends received as financing cash flows and investing cash flows, respectively, because they are costs of obtaining financial resources or returns on investments. SMEs: Statement of Cash Flows
  35. 35. 35 #MHMwebinar AICPA  Cash outflows from dividends paid by subsidiaries to noncontrolling interests are presented separately cash flows used in financing activities. IFRS  An entity may classify dividends paid as a financing cash flow because they are a cost of obtaining financial resources.  Alternatively, the entity may classify dividends paid as a component of cash flows from operating activities because they are paid out of operating cash flows. SMEs: Statement of Cash Flows (continued)
  36. 36. 36 #MHMwebinar AICPA  Debt covenant violations may be cured after the balance sheet date, eliminating the need to reclassify the debt. IFRS  Curing a debt covenant violation after the balance sheet date may not eliminate the need to reclassify the debt. SMEs: Debt Covenant Violation
  37. 37. 37 #MHMwebinar AICPA  No specific definition of investment property. Investments in land and buildings are accounted for as property, plant, and equipment. IFRS  Separate accounting guidance for investment property (fair value when measured reliably).  Investment property is property (land or a building, or part of a building, or both) held by the owner or by the lessee under a finance lease to earn rentals or for capital appreciation or both, rather than for use in the production or supply of goods or services or for administrative purposes, or sale in the ordinary course of business. SMEs: Investment Property
  38. 38. 38 #MHMwebinar AICPA  No requirement for separate components of an asset (nor is there a prohibition against doing so).  Composite depreciation method may be used. IFRS  If the major component of an item of property, plant, and equipment have significantly different patterns of consumption of economic benefits, an entity shall allocate the initial cost of the asset to its major components and depreciate each such component separately over its useful life. SMEs: Component Depreciation
  39. 39. 39 #MHMwebinar AICPA  A venturer should make an accounting policy choice to account for its interests in joint ventures using one of the following methods:  Equity  Proportionate consolidation (only applicable to unincorporated entities where it is an established industry practice) IFRS  Investments in jointly controlled entities may be accounted for using one of the following methods:  Cost (if there is no published price quotation)  Equity  Fair-value-through-earnings SMEs: Joint Ventures
  40. 40. 40 #MHMwebinar AICPA  No assessment of impairments for long-lived assets.  A depreciated or amortized cost approach is followed. Assets no longer used are written off. IFRS  Impairment testing is required only when there is an indicator of impairment. SMEs: Impairment of Long-Lived Assets
  41. 41. 41 #MHMwebinar AICPA  A contingency is recognized when (1) it is probable that a future event will confirm that the value of an asset has diminished or a liability has been incurred at the date of the financial statements and (2) the amount of the loss can be reasonably estimated.  “Probable” is defined as likely to occur (generally 80%), a threshold higher than the “more likely than not” threshold used in IFRS for SMEs. IFRS  A contingency is recognized when it is more likely than not (generally 50% probability) that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. SMEs: Contingencies
  42. 42. 42 #MHMwebinar AICPA  Policy choice to account for income taxes using either the taxes payable method or the deferred income taxes method.  No evaluation or accrual of uncertain tax positions. IFRS  Income taxes accounted for using a deferred income tax method.  Uncertain income tax positions must be evaluated and accrual made if certain conditions are met. SMEs: Income Taxes
  43. 43. 43 #MHMwebinar AICPA  An entity can choose to capitalize interest costs related to an item of property, plant, and equipment that is acquired, constructed, or developed over time.  When a financial liability is issued or assumed in an arm’s length transaction, an entity should measure it at its exchange amount adjusted by financing fees and transaction costs that are directly attributable to its origination, acquisition, issuance, or assumption. IFRS  Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. An entity should recognize all borrowing costs as an expense in net income in the period in which they are incurred. SMEs: Borrowing Costs
  44. 44. 44 #MHMwebinar AICPA  An entity can choose to capitalize interest costs related to inventories that require a substantial period of time to get them ready for their intended use or sale. IFRS SMEs: Borrowing Costs (continued)
  45. 45. 45 #MHMwebinar AICPA  A long-lived asset to be sold should be classified as a held for sale and presented separately in the entity’s statement of financial position. The assets and liabilities of a disposal group classified as held for sale should be presented separately in the asset and liability sections, respectively, of the statement of financial position.  A long-lived asset should not be amortized while it is classified as held for sale. IFRS  There is no “held for sale” classification for nonfinancial assets or groups of assets and liabilities and related measurement provisions. SMEs: Long-Lived Assets Held for Sale
  46. 46. 46 #MHMwebinar Questions?
  47. 47. 47 #MHMwebinar  Join us for these future webinars  9/18: IFRS – Impairment of Assets  9/26 & 10/1: Third Quarter Accounting and Financial Reporting Issues Update  Read these related MHM Messengers  14-13: AICPA Issues Optional Framework for Small- and Medium-Sized Entities  6-13: AICPA's Special-Purpose Framework Proves Controversial  5-13: Progress on Standard-Setting for Private Companies If You Enjoyed This Webinar…
  48. 48. 48 #MHMwebinar Mike Loritz, CPA Shareholder 913.234.1226 | mloritz@cbiz.com Mike has 17 years of experience in public accounting with diversified financial companies and other service based companies, including banking, broker/dealer, investment companies, and other diversified companies ranging from audits of public entities in the Fortune 100 to small private entities. He is a member of MHM's Professional Standards Group, providing accounting knowledge leadership in the areas of derivative financial instruments, investment securities, share-based compensation, fair value, revenue recognition and others. Today’s Presenters
  49. 49. 49 #MHMwebinar Marco Pulido, CPA Shareholder 310.268.2746 | mpulido@cbiz.com Marco has over 14 years of experience in public accounting working with U.S. GAAP, IFRS and other foreign accounting standards both in the U.S. and in Latin America with Big 4 accounting firms. He has experience with SEC filers (foreign and domestic) and private companies. Marco is a CPA certified in California and has IFRS certifications by the Institute of Chartered Accountants in England and Wales (ICAEW) and the American Institute of Certified Public Accountants (AICPA). Technical accounting expertise includes the following industries: Energy (Oil & Gas) - Retail, Distribution & Manufacturing - Transportation - Utilities - Consumer Services - Construction/Real Estate - Health Sciences – Financial Services – Agriculture. Today’s Presenters
  50. 50. 50 #MHMwebinar Connect with Mayer Hoffman McCann linkedin.com/company/ mayer-hoffman-mccann-p.c. @mhm_pc youtube.com/ mayerhoffmanmccann gplus.to/mhmpc blog.mhm-pc.com slideshare.net/mhmpc facebook.com/mhmpc

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