On-Demand Learning

Accounting

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 ...

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: 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 ...

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: Mar. 25, 2013

Taken from the Web Program Securities Offerings 2013: A Public Offering: How It Is Done Recorded March, 2013 in New YorkImportant Financial Statements and Accounting Disclosures [01:33:49] Discussion of the critical financial information that forms the backbone of disclosures in securities offerings, including annual financial statements, interim financial statements, management’s discussion & analysis and pro formas Substantive financial ...

Recorded on: Mar. 25, 2013

LIZABETHANN R. EISEN: I think we'll go ahead and get started. As a reminder, my name is Liz Ann Eisen. To my right is Joe Kaufman, from Simpson Thatcher. And to his right is Debbie O'Connell, a new panelist. Debbie joins us from PricewaterhouseCoopers, where she is a partner in the SEC services group within PwC's National Professional Services Group. Debbie stands out as a seasoned expert in the technology industry that people rely on for insight ...

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: 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 ...

Recorded on: Mar. 7, 2013

Taken from the Web Program Consolidated Tax Return Regulations 2013 Recorded February, 2013 in New York Consolidated Group Joint Ventures, Including One-Party Limited Liability Companies (LLCs) [01:15:06] Issues arising from the use of disregarded entities and tax partnerships in the transactional setting and within the consolidated group context, including financial distress issues, entity conversion issues, corporate reorganization issues, and ...

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 ...

Released on: Feb. 13, 2013

Taken from the briefing Reading Public Company Financials - What You Need to Know recorded January, 2013. Knowing how to read a public company’s financial statements can help you hear what is sometimes not being said.  This briefing will show you how to read between the numbers to extrapolate relevant information; spot red flags; gauge the financial health of a company; and better communicate with business and financial professionals. Using ...

Recorded on: Feb. 13, 2013

AMY TAUB: Thank you. Hello. My name is Amy Taub, and I'm a program attorney with PLI. I would like to welcome you to today's briefing, "Reading Public Company Financials, What You Need to Know". Before I begin, I have some administrative announcements. This briefing will be one hour in length. Please feel free to send questions at any time during the briefing. Please remember that you have access to materials for this briefing via the course ...

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  ...

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: 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: Dec. 19, 2012

SETH PERLMAN: OK with that, I now have the very unique pleasure of taking a step back, and doing a little review of nonprofit governance basics. And the unique pleasure is that I get to introduce Professor Dana Brakman Reiser, a Professor of Law at Brooklyn Law School, where, for over 10 years, she's taught courses on non-profit law, social enterprise, corporations, property, trust and estates. Her recent scholarship, in other words, some of her ...

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 ...

Recorded on: Dec. 7, 2012

Taken from the Web Program New Developments in Securitization Recorded November, 2012 in New York Securitization Accounting Developments: What's New? [01:02:57] FAS 166/167 IFRS Implications of Regulatory Reform initiatives The purchase price of this segment includes the following article(s) from the Course Handbook available online: FASB's Consolidation Exposure Draft. . . Explained David N. Thrope Presentation ...

From the program: Annual Disclosure Documents 2012: Preparation of Disclosure Documents, Annual Meeting and Regulatory Developments

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. Lecture Topics  [01:14:50] Accounting and Financial Reporting Developments and Priorities  [01:14:50] Key accounting pronouncements and initiatives affecting/driving disclosures outside of the financial statements ASC 450 (FAS 5) contingencies  ...

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 ...

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: Nov. 15, 2012

Taken from the Web Program 44th Annual Institute on Securities Regulation Recorded November, 2012 in New York The Changing World of Accounting and Auditing - No Lawyer Left Behind [01:31:59] 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 issues in the IPO arena Hot spots of SEC ...

Recorded on: Oct. 26, 2012

Taken from the Web Program Advanced Swaps & Other Derivatives 2012 Recorded October, 2012 in New York Tax and Accounting [00:54:15] 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 includes the following article(s) from ...

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: 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 ...