As a Managing Director based in Atlanta, Sasha Morozova specializes in financial advisory services including Capital Markets, Technical Accounting, Audit Readiness and SEC Reporting.
Sasha’s 13 years of experience in accounting advisory and audit roles in the Big Four includes capital raising assistance, carve-out and pro forma financial statements, business combination and divestiture matters, IPO readiness, GAAP change and conversions, and audit assistance. Sasha has served clients in a variety of industries, working with multi-national publicly traded companies, private-equity portfolio companies, and privately-held institutions.
Prior to joining Riveron, she was with PwC as a Capital Markets and Accounting Advisory Director. Sasha began her career at Ernst & Young in its assurance practice.
Segment reporting disclosures provide vital insights into how management views and operates the business. While providing this information to investors and other stakeholders is important, getting it right can be challenging. Here are the three common situations that lead to changes in segment reporting and what management should consider when addressing them.
Non-GAAP Financial Measures: Clarification on What Constitutes Individually Tailored Accounting Principles
Comments from the SEC on non-GAAP financial measures continue to lead the way in 2018. At the recent 2018 AICPA Conference on Current SEC and PCAOB Developments the SEC staff (the “staff”) emphasized that investors and creditors expect publicly reported information to be accurate, complete and in compliance with all applicable rules and regulations. Specifically, the staff highlighted two areas of focus: adherence to Compliance and Disclosure Interpretations (“C&DIs”) as well as the importance of controls and processes when disclosing non-GAAP financial measures.