On-Demand Learning

Accounting

Recorded on: Jul. 23, 2013

LAWRENCE M. CIRELLI: Thanks, Carla. So our last session of the day, as I mentioned before the break, is Regulatory Trends-- Fraud and Other Issues on the Horizon. We are very pleased to have back, after a little bit of a hiatus, Les Hand. Les taught this class with me. I had a note in my old notes, my outline that I have here, that I wrote lES on the top because he said something in his presentation I wanted to follow up on, and that was probably ...

Recorded on: Jun. 26, 2012

GENE CAPELLO: Well sorry for the fire drill here, but there was no break in between, so we're going right into our next panel. Those are risk issues that keep audit committee members awake at night. Let me introduce our panelists, some of whom you've already met. To my right is Nina Henderson of Henderson Advisory. And Nina has a tremendous amount of experience on boards of directors and on audit committees. She has been Director of AXA Financial, ...

From the program: Securities Regulation Institute 2012 (44th Annual)

Recorded on: Nov. 13, 2012

Taken from the Web Program Securities Regulation Institute 2012 (44th Annual) recorded November, 2012 in New York. Lecture Topics  [01:31:16] The Changing World of Accounting and Auditing - No Lawyer Left Behind  [01:31:16] The brave new world of audit committees and auditors Is IFRS coming to our shores? And what will it mean if it does? The accounting and auditing of (not) going concerns Challenging accounting ...

Recorded on: Dec. 6, 2012

SPEAKER 1: Three minutes to cover QRM and the FDIC. SPEAKER 2: Great. We can do anything. OK. There are a bunch of QS ads, QRM is one of them. Very, very narrowly defined. Most particularly with a 28% percent debt to income ratio, and an 80% LTV maximum. That basically means you're talking about maybe 30% of loans that are typically originated. There's no concept of compensating factors where one can be higher if the other is lower. So the point ...

Recorded on: Jun. 21, 2010

ERIC SLOAN: Good morning. We're going to get started. Welcome back to the second day of finance for lawyers. As with yesterday, we want to keep this interactive and casual so if you have questions or issues you want to explore, just raise your hand ask the panel. They'll repeat the questions so people on the web can hear the question and then they'll answer or dodge it as appropriate. We're going to start today with a panel on restructuring and bankruptcy. The ...

Recorded on: Jun. 6, 2011

ERIC: All right, we are in the homestretch. Two panels to go. I'd like to welcome for the next panel on solvency, restructuring, and bankruptcy our three panelists. In the middle is a colleague, Farley Lee. He is a senior manager in the San Francisco office of Deloitte. He's in our FAS practice, Financial Advisory Services. He focuses on restructurings, particularly representing debtor side. And as he was explaining to me earlier, that typically involves ...

Recorded on: Jun. 5, 2013

KIRSTEN S. AUNAPU: OK, great, I'd like to welcome our next speakers, Todd Rosen and Doug Bodel. The subject will be Solvency, Restructuring, and Bankruptcy. It'll be a 60-minute segment followed by lunch. I'd like to welcome back first, Todd Rosen, has been a speaker for this segment for the past couple of years. Todd is a bankruptcy partner in the Los Angeles office of Munger, Tolles, & Olson. Todd joined the firm in 2004 after working as an ...

Recorded on: Oct. 12, 2011

MARC MILLER: OK. We're staying on schedule. And we're now on our second to last session. 2:45 to 4:00 PM. Talking about solvency, restructuring, and bankruptcy. We're going to talk more about the concept you've heard, I think, initially yesterday morning around going concern. Hear about earnings, liquidity, financing, restructuring options. Obviously those with regard to solvency issues and the like. So we're pleased to have the following two gentlemen ...

Recorded on: Oct. 16, 2012

DANA MCFERRAN: Good morning. Just want to welcome everyone back to our New York facility, here all the participants here, and also to all of our participants via webcast, to Day Two of the PLI Pocket MBA program. I hope you all enjoyed the first day's session. I think it was very informative, and I hope that you'll enjoy today's session. I think we have a great host of distinguished faculty members and presenters. And as I said yesterday, please ...

Recorded on: Jun. 6, 2012

ERIC B. SLOAN: All right, welcome back. For our next panel we have three really great speakers. To my immediate right is Doug Lane. Doug is a managing director at GLC Advisors which is a leading independent restructuring advisory firm. And before joining GCL Doug was with UBS's restructuring and leveraged finance group in San Francisco. And Doug is actually back-- this is your second year? DOUG LANE: Second year, yeah. Thank you. ERIC B. SLOAN: ...

Recorded on: Aug. 11, 2010

Good morning everyone. Hope everyone had a good night last night. Really appreciate you hanging in there, I know we covered a lot of topics yesterday. We have another full day today. So appreciate you guys being here bright and early. And anyone that's coming in after this is going to have to occupy this front row here. We're going to fill this up first. So thanks very much. We're going to get started. Our first session is solvency, restructuring, ...

Recorded on: Oct. 19, 2012

MARK H. LEEDS: Good morning, my name is Mark Leeds. I'm a tax shareholder at Greenberg Traurig. I know that, just like myself, the entire audience here cannot possibly be more fascinated by the taxation of swaps and other financial instruments. Because this is a tax conference, right? So it's a pleasure to be here. And I'm really honored to be asked back. This is my third or fourth year doing the single tax section that you'll be forced to sit through. This ...

Recorded on: Mar. 30, 2010

SPEAKER 1: Welcome back. To finish day one, we're turning to a discussion of tax and accounting issues. These issues are relevant to most, if not all, of the products, all of them really in one way or another, that we're talking about today. The accountant and the tax lawyer have flipped a coin, or otherwise decided that Brad McGrath from KPMG will lead-off and discuss some accounting issues affecting the financial services market. Brad is a ...

Recorded on: Feb. 10, 2012

ROBERT S. RISOLEO: Richard Larkins moves up here I will introduce him. Richard is another veteran of the program. And thank you, Richard, for returning again this year. Richard is a partner at Ernst & Young LLP in the capital markets tax practice in their national tax department in Washington DC, where he focuses on the federal income taxation of financial instruments and products. He's a frequent speaker on the subject that he's going to address ...

Recorded on: Mar. 7, 2012

SPEAKER 1: Suzanne asked me to make her introduction short, and that's what I'll do. Suzanne is one of the preeminent thought leaders in IP management and IP monetization. Her background is in economics. She was at Law and Economics Consulting Group. She has been a valuation expert for many, many years. Based on what you've heard earlier today, I think I can predict that this will be the most controversial panel of the day, because this subject really ...

Recorded on: Oct. 12, 2011

MARK: OK, so I'm going to try to keep us on track here and move to our 2:30 session. After this session, we'll take a 15 minute break with our 3:45 reconvening and our closing session for today. But now at 2:30, we have Treasury, Financial Instruments, Cash Management, and Forecasting. We'll really get in an overview of the treasury function within the organizations that we work at or who we support from a client service standpoint. We'll get an understanding ...

Recorded on: Jun. 6, 2011

SPEAKER 1: On what is in your books, this is not Karina Ruiz. I'm happy to introduce, Bill Fellows, who is a Senior Manager at Deloitte he's in the accounting, valuation. and analytics service offering. Bill has over 11 years of experience, in serving primarily financial services industry clients. And he specializes in assisting clients in the application of the accounting literature for complex transactions, involving financial instruments, securitization, ...

Recorded on: Aug. 8, 2012

Taken from the briefing U.S.-Listed Chinese Companies: Enforcement and Accounting Issues recorded August, 2012. Until recently, the many Chinese companies seeking to “go public” in the United States did so through reverse mergers.  Compared to the traditional IPO process, reverse mergers offered significant cost and speed advantages for Chinese companies hoping to list on U.S. exchanges and access the U.S. capital ...

Recorded on: Mar. 20, 2013

CHAD RUCKER: Thank you so much for coming out today. We have a very, very exciting panel here today. Joining me today we have Gopal Burgher. Gopal Burgher is a partner at Burgher Gray Haile & Jaffe. And Gopal's principal areas of practice include capital markets, complex finance transactions, real estate, community development transactions, mergers and acquisitions, joint ventures, and general corporate matters. In the capital markets and complex ...

Recorded on: Jun. 21, 2010

ERIC: All right. Thank you. We're going to move on to our next topic, which is valuation, application and methodologies. A number of other panels have touched on, at one point or another, valuation issues. And I think everybody has said, oh, we're going to be talking about that later. And the time is now. And we had a discussion on this because it is just so important in so many areas of business and finance, and we really wanted to have a deep dive ...

Recorded on: Oct. 12, 2011

MARC MILLER: OK, I think we're going to get started now. Before I kick off the next session actually, there was a question yesterday to Hershell Gavin and Hershell emailed me during the break or this morning. Someone in the audience had asked the question whether or not there's going to be a movement to IFRS or a global set of standards for governmental entities. And Hershall, I think, just didn't know off the top of his mind so he wanted to research ...

Recorded on: Jun. 5, 2013

KIRSTEN S. AUNAPU: OK, great. Welcome back to day two of PLI's Pocket MBA Finance for Attorneys. And we're going to start off today with a session on the basics of valuation, principles, and methodology. So please welcome back Ken Herzinger to the panel. He's been the speaker on this topic for the past couple of years, and we're happy to have him again. Ken is a partner in Orrick's San Francisco office, is a member of the securities litigation, and ...

Recorded on: Jun. 6, 2012

KIRSTEN S. AUNAPU: Good morning and welcome back to day two of Pocket MBA, Finance for Lawyers, the summer program. I'm pleased to welcome this morning Ken Herzinger and Dan Knappenberger. Ken is a partner at Orrick, Herrington and Sutcliffe's San Francisco office, and is a member of the Securities Litigation and Regulatory Enforcement group. Ken's practice focuses on SEC and related criminal investigations and enforcement actions, securities class ...

Recorded on: Oct. 16, 2012

EWA KNAPIK: Hello. We are moving, now, to our next panel discussion-- Valuation Application and Methodologies. I would like to introduce our panelists. Philip Antoon is a managing director in the Alvarez and Marsal Valuation Services Practice. Since 1989, Phil has been assisting clients worldwide in the valuation of corporate entities, intangible assets, common and preferred stock options, and that. Phil has in-depth focus, providing these valuations ...

Recorded on: Jun. 6, 2011

SPEAKER 1: OK. Well, welcome back from our break. And I think Jennifer and Bryan did a great job walking through some of the basic that element of finance. And they focused a lot on discounted cash flows, which you'll hear in a moment from Dan here, is the income approach, primarily. But I'm pleased to introduce Dan Knappenbrger. Dan is a principal at Deloitte. He's the leader of our Valuation Services practice which is part of Deloitte's Financial ...