On-Demand Learning

Accounting

Last Year

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: 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: 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 ...

Recorded on: Mar. 28, 2012

CHAD RUCKER: So I'll introduce our other panelists. The first one I'll introduce is Sean Windsor, and let him introduce himself. SEAN WINDSOR: Sure. Thanks, Chad. As Chad said, my name is Sean Windsor. I'm a director at Houlihan Lokey in their transaction advisory services group. For those of you who are not familiar with Houlihan Lokey, we basically have three different segments. The first one is being our investment bank, typical corporate finance, ...

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: Mar. 28, 2012

CHAD RUCKER: So the next section that we will start on is talking about the cash flow statement. One of the things with any business what we really have to do is we have to take a business and break it down into its simplest component. And really when we break a business down into its simplest component, a business is nothing else other than a cash generator. We can't spend net income. We can't spend really the items on the balance sheet unless it's ...

Recorded on: Mar. 7, 2012

DEANNA L. KIRKPATRICK: We're going to now do a segment on comfort letters and accounting considerations that Laird is going to kick off with. We had traditionally had an accountant come and do this presentation. But we decided a couple of years ago to try and do it ourselves. So let us know what you think. LAIRD H. SIMONS: This is what happens when you get a couple of MBAs as chairpeople. We think we can do the accounting side as well and be much ...

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: 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: 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: Apr. 19, 2012

ANDREW J. PITTS: Let's get started. This afternoon's first panel relates to financial disclosure and related accounting disclosures. I'm Andy Pitts from Cravath. You already met Joe Kaufman from Simpson Thatcher. And we're happy to introduce a new face and voice to this afternoon's session. In the center here is Debbie O'Connell. Debbie is a partner in the formally-called SEC Services Group. I think many of us more typically refer to that as "the ...

Recorded on: Mar. 28, 2012

CHAD RUCKER: As Ann just indicated, all of these statements are interconnected. So now we're going to discuss the income statement. And once again I want to just stress that, when analyzing all of these statements, it's important to look at the statements in the historical context of the company, look at it compared to the other comparable companies or similar companies in the industry. And also it's extremely, extremely important to make sure once ...

Recorded on: May. 21, 2012

SPEAKER: Good morning. How's everybody today? Ready to get started? We've got two of my very dearest friends presenting today. To my immediate right, T.C. Fleming. And to his right, John Molenda. I'm going to let them give you their credentials. They're going to be talking about cash flow. As a reminder, just real quickly, turn off your phones. And if you have questions, don't hesitate to ask us. That's what we're here for. Take care. T.C. FLEMING: ...

Recorded on: Oct. 16, 2012

SPEAKER 1: Good afternoon. I would like to welcome everyone back to the afternoon session of the PLI MBA Pocket Program. And I'm pleased to introduce you to Jonathan Doherty. Jonathan will be presenting on Integrated Performance Management. This program will run from 1:00 to 2:30. And then, at 2:30, we'll have a networking break for 15 minutes. So Jonathan is a principal in KPMG's Transaction Services practice in New York City. He leads teams providing ...

Recorded on: Jun. 6, 2012

KIRSTEN AUNAPA: OK. Welcome back. We're going to get started with our next topic, which is integrated performance management. I'm pleased to welcome back Dan Berner, a partner at Deloitte & Touche LLP, and Jason Downing, a principal at Deloitte Consulting. And they're going to kind of build on the basic introduction to financial statements that they gave you yesterday. And we'll get into a more practical read of how to actually read and analyze ...