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Robert ObrayRobert D. Obray, CPA
Senior Manager, Deloitte & Touche LLP

A More Complex Accounting Environment: Recent Changes and What to Expect in the Future
Part 1 (Morning Concurrent Session)
Part II (Afternoon Concurrent Session)

Robert is a senior manager for Deloitte & Touche LLP in Salt Lake City. He focuses on public utility, technology, and manufacturing clients. Previously, he spent several years working in the firm’s accounting research department. During that time, Robert specialized in business combinations, accounting for income taxes, equity method investments, and revenue recognition.

He earned his master’s degree in accounting at USU.

During the morning concurrent session, Robert will discuss how the private sector standard setters have worked to improve financial reporting and disclosure given passage of the Sarbanes Oxley Act, the unprecedented number of business failures and the collapse of Enron. He will provide a general overview of the standard setting environment (including the convergence of international accounting standards), and discuss guidance that emerged during the Financial Accounting Standards Board’s first session.

In the afternoon, Robert will highlight recent guidance from the Securities and Exchange Commission, the Emerging Issues Task Force, and the AICPA Accounting Standards Executive Committee.

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