Accounting

Past 12 Months

Recorded on: Dec. 6, 2012

Taken from the Web Program Annual Disclosure Documents 2012: Preparation of Disclosure Documents, Annual Meeting and Regulatory Developments Recorded December, 2012 in New York Accounting and Financial Reporting Developments and Priorities [01:15:28] Key accounting pronouncements and initiatives affecting/driving disclosures outside of the financial statements ASC 450 (FAS 5) contingencies Fair value accounting Impairments  ...

Recorded on: Feb. 28, 2013

Taken from the Web Program The SEC Speaks in 2013 Recorded February, 2013 in Washington Accounting [01:13:25] Current financial disclosure issues Accounting and auditing issues International accounting issues Emerging practice issues Enforcement issues and trends The purchase price of this segment includes the following article(s) from the Course Handbook available online: Work Plan for the Consideration ...

Recorded on: Mar. 7, 2013

Taken from the Web Program Consolidated Tax Return Regulations 2013 Recorded February, 2013 in New York Acquisition and Separation Issues in Consolidation [01:33:53] Proposed legislative changes that may impact acquisition and separation transactions, including the possible elimination of the section 356(a)(2) boot within gain rule and the possible repeal of section 351(g), nonqualified preferred stock; recent revisions to section 304(a)(2), redemptions ...

Recorded on: Jun. 6, 2012

KIRSTEN AUNAPU: OK, thank you. Welcome back, and I'm pleased to introduce the dynamic duo of Dan Berner and Jason Downing. Dan is a Deloitte partner out of the Dallas, Texas audit practice. Deloitte's been serving large audit clients for the past 22 years, and has significant experience with SEC matters, including initial and follow-on registration statements, acquisitions, divestitures, and period filings. And our other colleague, Jason Downing, ...

From the program: Pocket MBA Summer 2012

Released on: Jun. 19, 2012

An understanding of key financial, accounting and economic concepts, principles and terminology will contribute to your ability to interact with and advise your clients with their critical issues.  The ability to identify and appropriately use financial and accounting information is relevant to a wide range of legal and regulatory matters for both external and in-house attorneys.  Litigators and transactional attorneys alike will benefit ...

From the program: Advanced Swaps & Other Derivatives 2012

Recorded on: Oct. 19, 2012

Taken from the Web Program Advanced Swaps & Other Derivatives 2012 recorded October, 2012 in New York. Lecture Topics  [00:53:27] Tax and Accounting  [00:53:27] Recent Tax Court decisions, Anschutz, Calloway New tax legislation addressing withholding on dividend substitutes New tax legislation affecting foreign financial institutions receiving U.S. source income (the QI-2 Rules) The purchase price of this segment ...

Recorded on: Oct. 16, 2012

JAMES J. AGAR: Welcome back everyone. Just a quick housekeeping note-- the lecture that we're about to start is going to go an hour and 3/4. Breaking for lunch at 12:15, and then we will reconvene at 1:30. I hope that you all enjoyed the first panel with Brad and Mark as much as I did. No matter how long I've been in this business, when I get to attend a great presentation such as theirs, I always learn something new. I'm confident that the learning ...

From the program: Pocket MBA Fall 2012

Released on: Oct. 26, 2012

An understanding of key accounting, financial and economic concepts, principles and terminology will contribute to your ability to interact with and advise your clients with their critical issues. The ability to identify and appropriately use financial and accounting information is relevant to a wide range of legal and regulatory matters for both external and in-house attorneys. Litigators and transactional attorneys alike will benefit from this practical ...

Recorded on: May. 21, 2012

JORGE A. AMADOR: It's 11:02. We're going to get started with the presentation on the balance sheet. I'd like to introduce-- we have two great speakers for you that will speak to you about the balance sheet. First is Colleen Vallen. She's an expert in the field of forensic and investigative accounting. For the past nine years, Colleen has focused her attention on forensic and fraud investigations and the preparation of financial damage analysis. She ...

From the program: Basics of Accounting for Lawyers 2012: What Every Practicing Lawyer Needs to Know

Released on: May. 29, 2012

Accounting is a language of business. Because attorneys encounter accounting information in a wide range of legal issues, it is critical for lawyers to understand financial statements and core accounting concepts. This practical course, specifically designed for the non-accountant attorney, will provide an understanding of financial statements and the key principles of accounting, using “real life” examples of accounting issues that attorneys ...

Recorded on: Apr. 30, 2013

Taken from the Web Program First Annual Institute on Corporate & Securities Law in Hong Kong 2013 Recorded April, 2013 in Hong KongAsian Capital Markets: India, China, Korea and Singapore [01:02:32] Comparison of Asian capital markets common practices Raising capital in India, China, Korea and Singapore New deals in Asian capital markets Convergence: status of accounting standards and practices Hot issues in the frontier economies The ...

From the program: Audit Committee Workshop 2012

Released on: Jul. 6, 2012

As we continue to see many new regulations from the SEC, PCAOB, CFTC and financial institution regulators, numerous challenges emerge for the audit committee.  If you are a director or member of an audit committee, or if you advise audit committees, this program will help you understand what is required of the audit committee in this new and rapidly changing environment.  An expert faculty of public company directors who have served on audit ...

Recorded on: Jun. 6, 2012

ERIC SLOAN: ALL right, we're going to get started again. Hopefully everyone has coffee because, you know, at around 3 o'clock is when the caffeine is really needed. But we have a great panel today to keep you awake and interested. So we're going to focus on capital structure considerations in financing. And to do that we have another great panel. To my immediate right is Bill Brentani. Bill is a partner at Simpson Thatcher & Bartlett in Palo ...

Recorded on: Oct. 16, 2012

JAMES J. AGAR: Welcome back, everybody. I hope you had a great lunch that will sustain you through an information-packed afternoon and that you had an opportunity to do a little bit of networking during the lunch break. Just a couple housekeeping things. This session will last one hour, and our next module will begin immediately at 2:30 Eastern. That portion of the program will go until 3:45 Eastern, when there will be a 15-minute networking break ...

Recorded on: Apr. 11, 2013

DEANNA L. KIRKPATRICK: Well, I think we'll get started again and try and stay on schedule. So I think in our next segment, Laird is going to talk about comfort letters, which as you heard-- or I'm sorry, financial statement requirements, which we didn't cover in the initial registration process part. LAIRD H. SIMONS III: So for a good probably 45 minutes or so, we're going to delve into the accounting piece of the registration statement. Some years ...

Recorded on: Apr. 12, 2013

Taken from the Web Program How to Prepare an Initial Public Offering 2013 Recorded April, 2013 in New YorkComfort Letters and Accounting Considerations [00:59:36] Negotiating a comfort letter Financial statement requirements Accounting issues commonly encountered in the IPO process The purchase price of this segment includes the following article(s) from the Course Handbook available online: Prospectus Financial Information and Other IPO ...

Recorded on: Dec. 19, 2012

SETH PERLMAN: Thoroughly rested? Ready for the last third of our session? Yes. Oh, wait. I guess we're not starting yet. We're missing our speaker. Are you starting? JEAN L. TOM: David is first. SETH PERLMAN: David is first? Just give us a little minute or two. I'm sorry. DAVID G. SAMUELS: Right here? You know I'm not starting yet. I just want to make sure that-- SETH PERLMAN: Thank you. Welcome back from break. The next third of the session is ...

From the program: Nonprofit Organizations 2012: Governance, Compensation, and Form 990 Reporting Issues

Released on: Dec. 28, 2012

Nonprofit organizations today face greater scrutiny and complex regulatory guidelines.  Nonprofit Organizations 2012: Governance, Compensation, and Form 990 Reporting Issues will bring you up-to-date on the latest developments and unique financial and regulatory issues that impact the nonprofit sector. Lecture Topics  [Total time 03:01:48] Segments with an asterisk (*) are available only with the purchase of the entire program.  ...

Recorded on: May. 21, 2012

SPEAKER: All right, so we're going to get started on the ethical implications of attorney collaborations with accounting experts. And earlier in the morning you met both John and T.C., so no need for another introduction. JOHN MOLENDA: Good afternoon, everybody. You couldn't get enough of us the first time, so we're back again for some fun with ethics in this nice rainy afternoon. Just to refresh your memories, I'm John Molenda, I'm from Mayer Brown, ...

Recorded on: May. 21, 2012

JORGE A. AMADOR: Good afternoon. I hope everyone had a enjoyable lunch. I'd like to introduce Glenn Newman. He's a partner at ParenteBeard. Glenn provides a variety of financial consulting and accounting services to attorneys, insurance companies, governmental agencies, public and private corporations. He's been doing this since 1980. Prior to joining ParenteBeard in 1993, he spent approximately nine years with a national accounting firm. He specializes ...

Recorded on: Jun. 26, 2012

JOHN OLSON: Well, this is the last panel of the day. This is the ethics panel. For those of you who were here for CLE, this is the medicine that we all have to take each year. So we try to sugarcoat it by setting up an interesting hypothetical. And we've got a terrific panel, yours truly excluded, to help us talk about some ethical issues that arise in a context having to do with whistle blowers and accounting issues and financial controls. So hopefully ...

Recorded on: Jun. 6, 2012

ERIC B. SLOAN: Let me introduce for you our next panelist, the sole panelist, is Brad Borden. Brad is a Professor of Law at Brooklyn Law School, where he teaches federal income tax. He focuses on partnership taxation, real estate taxation, and related matters. And Brad is going to take us through the financial analysis of non-corporate entities. BRADLEY T. BORDEN: Thanks Eric. And also thanks for inviting me to participate today. I think originally ...

Recorded on: Mar. 20, 2013

ANN S. MAKICH: So good morning again, everybody. It's 11:15 and we're going to start part two of our presentation. And the main focus in the second half, after the meat and potatoes of financial statements in the first half-- thank you, Chad-- is to talk a little bit about applying some of the concepts and data that we learned in the first half to practical legal practice in three main areas. The first is due diligence and disclosure and understanding ...

From the program: How to Read Financial Statements 2013

Released on: Apr. 3, 2013

Financial statements provide great insight into the financial activities of a corporation.  For some corporations, these statements may be complex and can require extensive review.  Attorneys are often involved in negotiating, structuring, or litigating matters where understanding a corporation’s financial statements is an essential element of the overall engagement. In this practical program, a distinguished panel of experts ...

Recorded on: Dec. 19, 2012

JANET L. SIEGEL: And now it's my pleasure to introduce to you today's program co-chairs. Julie Floch is a CPA, and director of not-for-profit services at EisnerAmper here in New York City, where she is the partner responsible for coordinating and administration of engagements in the firm's not-for-profit practice. She's participated in various not-for-profit initiatives of the AICPA, and continues as a panelist in many of its educational courses. She's ...