On-Demand Learning

Accounting

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: Apr. 27, 2010

SPEAKER 1: [UNINTELLIGIBLE] featuring Richard Larkin and company, dealing with a convertible debt instruments, and the tax issues arising there from. Richard is a partner at Ernst and Young in Washington. And he will now introduce the remainder of his panel. RICHARD LARKIN: Thank you Matthew. To my immediate right is Tom Kelly. Tom is director in the Deloitte Tax Washington National Tax office. And as a sidebar, Tom and I were actually office ...

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: Apr. 27, 2010

[DEBT-FOR-DEBT EXCHANGES IN TROUBLED TIMES PANEL COMMENCES] MATTHEW STEVENS: So we're going to immediately start the next panel so as not to get behind and preserve the sanctity of the break. Our next panel will discuss Debt-for-Debt Exchanges in Troubled Times, a topic which has been done before, but nowhere better than here. And to moderate, we have Mike Shulman, who is a partner at Shearman & Sterling in Washington, D.C., and I believe ...

Recorded on: Jun. 21, 2010

SPEAKER 1: Fabulous, welcome back. We are going to get started. Our next panel is on economics and finance. And I think, although we'll find out, that what our friends are going to cover here is about how economic concepts impact policy and legal analysis. And for anyone who went to the University of Chicago for law school, you know that economics actually governs legal analysis. But for everyone else, we'll learn about that. And then what are the ...

Recorded on: Aug. 11, 2010

DUBRAVKA K. TOSIC: Matt, thank you very much. It's my distinct pleasure to talk to you today, this afternoon, about one of my favorite subjects and that's economics. On the first slide, you will see what the agenda is for the next hour. So I'm going to cover the role of economics in finance and law. I'm going to talk to you about some of the basic economic concepts, some fundamental concepts in economics that you would probably run across if you were ...

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: May. 4, 2010

SPEAKER 1: With that, we've had two web questions, which I'll just address quickly. The first is that courts have frequently ruled that item 303, which is the MD&A discussion of known trends and uncertainties that we discussed, is not actionable in the context of securities lawsuits. And the question is, has the SEC taken a correspondingly looser stance on item 303, with respect to enforcement? And I think, from my perspective, the answer is, ...

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 ...

Recorded on: Oct. 16, 2012

EWA KNAPIK: Our next session is titled Fraud, Regulatory Focus, and the Dark Side of Performance Management. Our two distinguished panelists are Carmen Lawrence and Daniel Dooley. Carmen Lawrence is co-head of the Securities Enforcement and Regulation Practice, and a litigation partner resident in Fried Frank's New York office. She joined the firm as a partner in 2000. Carmen's practice focuses on representing parties in investigation and litigations, ...

Recorded on: Aug. 11, 2010

PATRICIA A. ETZOLD: OK, it's 3 o'clock, so we're going to get started with the fraud regulatory focus and the "dark side" of the performance management. I think this is going to be an exciting panel for you. Particularly since it's Dan Dooley's birthday today, and I'm sure you at some point, he might ask you to sing for him. Just as a bit of introduction, I'll give you the key points of Joe Armao and Dan Dooley's bio. Joe Armao is a partner ...

Recorded on: Oct. 12, 2011

SPEAKER 1: OK. I think we're now ready to go with our best and last section of the day, of day one. As you probably know, this will cover the ethics portion of the CLE credits being offered. We're going to talk about "Fraud, Regulatory Focus, and the Dark Side of Performance Management." We have the good fortune of having a great faculty membership here for this session. And let me try to introduce both these gentleman to my right. First, ...

Recorded on: Jun. 21, 2010

SPEAKER 1: OK, great. I'd like to welcome everyone back. We're going ahead and get started with our next segment. And before we do, we have two more segments left for the day. I just want to remind you all about your evaluations. We really appreciate your feedback on those evaluations. This is our new format for the program. This is the first year that Deloitte has sponsored the program here in San Francisco. And we're definitely interested in your ...

Recorded on: Jun. 6, 2011

SPEAKER 1: OK. All right. Welcome back. For our final panel of the day we're very happy to have Ken Avery. This is Ken's second year of speaking here. He is a partner in the forensic and dispute services arm of Deloitte Financial Advisory Services here in San Francisco. He's worked with clients on fraud and forensic accounting investigations and has provided expert advice regarding accounting allegations and related defense of securities litigation ...

Recorded on: May. 21, 2012

KAREN KINCAID BALMER: OK. Our first session today I have the privilege of presenting. I was supposed to co-speak with Lisa Smith from BST. It's probably on your schedule. Lisa's unable to be here today, so I will be doing the entire presentation. Jorge is going to interject from time to time. Let's get started. We're going to start with Generally Accepted Accounting Principles, International Financial Reporting Standards, and Generally Accepted Auditing ...

Recorded on: Feb. 12, 2013

Taken from the Web Program Twelfth Annual Institute on Securities Regulation in Europe: Overcoming Deal-Making Challenges in the Current Markets Recorded January, 2013 in London Getting the Numbers Right and Working with Your Auditors [01:29:17] Current hot spots in SEC accounting reviews for foreign private issuers Audit committees and auditors in the spotlight: new communications requirements; understanding the regulators’ inspections  ...

Recorded on: Aug. 11, 2010

MATTHEW SHELHORSE: OK, guys. We're a few minutes after four. We're going to go to a few minutes after five so we can get this hour in here. We're moving into the last section, so hopefully we have some smiles on our faces on that. And hopefully we've saved the best for last here. We're going to talk about hot topics and trends in accounting and finance. And we're happy to have Chad Bonn with us. Chad is a partner at our firm, a new partner at our ...

Recorded on: Jun. 21, 2010

KIRSTEN: Those who have managed to stick around to 4 o'clock on a Friday, we appreciate all of your attention. And hopefully you've enjoyed the content over the past two days. Hopefully we saved some interesting topics to be covered in our last segment, which is titled Hot Topics. And I'm pleased to welcome back Sam Doolittle and Tom Omberg, whom you've heard speak yesterday. Sam, as you recall, is a partner in our Financial Accounting and Reporting ...

Recorded on: Jun. 6, 2011

SPEAKER 1: Before we get started, just a little housekeeping. Please be sure to fill out your evaluation forms and turn those in at the back of the room on your way out. This is the second year that Deloitte has co-hosted the session with PLI, and we really do read and appreciate your comments and incorporate those into the agenda next year. And so for our last segment, we have a series of three topic here. The first will be an overview of the current ...