On-Demand Learning

Accounting

This Year

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. 5, 2013

KIRSTEN AUNAPU: OK, great. Welcome back everyone. I'd like to welcome you to our next section, which is called A Detailed Look at Basic Financial Statements. We have two additional speakers from Deloitte. I'm pleased to announce my partner Sally Ann Flood. Sally Ann's the leader of our Bay Area real estate audit practice, here in San Francisco. And she's a national leader for the real estate funds in the US. She has more than 19 years of professional ...

From the program: Pocket MBA Summer 2013: Finance for Lawyers

Released on: Jun. 17, 2013

The ability to identify and appropriately use financial and accounting information is relevant to a wide range of legal and regulatory matters for attorneys and allied professionals. Litigators and transactional attorneys alike will benefit from this practical course designed specifically for non-accountants and taught by members of the nation’s top accounting, tax and advisory firms, leading law firms, in-house counsel and universities.Lecture Topics  ...

Recorded on: Jul. 23, 2013

CURTIS BURR: I've got a smiling gatekeeper in the back. LAWRENCE M. CIRELLI: She keeps the train running on time. CURTIS BURR: Yeah. Switch. So we'll restart, and the next topic, we've got a great overview of accounting, the language, all the pieces that belong as part of financial statements. And next, we're going to focus on one of the really fundamental parts of the accounting financial statements, which is the balance sheet, where often, people ...

From the program: Basics of Accounting for Lawyers 2013: What Every Practicing Lawyer Needs to Know

Released on: Aug. 2, 2013

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 commonly ...

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 Committees and Financial Reporting 2013: Recent Developments and Current Issues

Released on: Jul. 5, 2013

As we continue to see many new regulations from the SEC, PCAOB and financial institution regulators, we also continue to see 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, and those who advise them, in this rapidly changing environment. You will hear from an expert faculty of ...

Recorded on: Jun. 5, 2013

RAJ TANDEN: Thanks, everyone, for returning. We're now going to turn to capital structure considerations. We have a couple of great speakers to discuss this topic. We've got Bill Brentani, who is a partner of Simpson Thatcher, & Bartlett in Palo Alto in the firm's corporate finance department. His practice focuses on representing issuers and underwriters in connection with a variety of public and private debt and equity offerings, including high ...

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: Jul. 23, 2013

LARRY CIRELLI: So we're going to move right on to our last topic of the day and our last topic of this class, Current Topics and Professional Ethics for Accountants and Attorneys. And with us is J. Michael Matthews. Mike is sitting down there at the far end because he contracted some form of the plague in the last day. And we're not letting him sit anywhere near us. If you have a question, stay over there, because he's got a really bad cold going ...

Recorded on: Jul. 23, 2013

C. BURR: Good afternoon and welcome back to the afternoon session of "Basics of Accounting for Lawyers." This afternoon, we start off with the section of "How Lawyers Can Use Accountants as Experts." And we're very fortunate to have with us this afternoon Matt Harrison, who is a partner with Latham & Watkins here in San Francisco and has done a tremendous amount of work representing accountants and accounting firms in malpractice ...

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: Jul. 23, 2013

LAWRENCE M. CIRELLI: So with that, let's turn to the first topic. As I just mentioned, it's kind of an overview of accounting principles, acronyms, and why they're important. So let me introduce our first speaker, who is sitting to my right-- Deepa Bhat. Deepa has taught this-- is this your second or third year? DEEPA BHAT: Second year. LAWRENCE M. CIRELLI: Second year of teaching it, and did a wonderful job last year, so she's back. Deepa is ...

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: Global Capital Markets & the U.S. Securities Laws 2013: Raising Capital in an Evolving Regulatory Environment

Recorded on: Jun. 6, 2013

Taken from the Web Program Global Capital Markets & the U.S. Securities Laws 2013: Raising Capital in an Evolving Regulatory Environment recorded June, 2013 in New York.Lecture Topics  [00:59:15]IFRS and Other Accounting Matters  [00:59:15] Prospects for the use of IFRS by U.S. issuers The SEC’s work plan for IFRS Practical advice for foreign private issuers using IFRS The regulatory and institutional framework of IFRS The ...

Recorded on: Jun. 6, 2013

PAUL M. DUDEK: OK. Welcome back to you on the web and to you in the room here in New York at the Global Capital Markets 2013. Our next panel is a perennial favorite, focusing on IFRS and other accounting matters. And we have an all-star panel, I think, of commenters and panelists to address issues relating to IFRS and other accounting issues that face foreign private issuers in the United States. To David's right, we have Wayne Carnall, who is a ...

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. 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: Jul. 23, 2013

LAWRENCE M. CIRELLI: OK. Good morning, everybody, and welcome back to the second session of the 2013 version of Basics of Accounting for Lawyers. We're going to start this morning, as we mentioned at the end of yesterday's session, with the cash flow statement. First, we're going to talk about insights from the cash flow statement, take a break, and then complete what the cash flow statement tells you. And we're going to end this morning's session ...

Recorded on: Jun. 5, 2013

KIRSTEN AUNAPU: So with that, I will introduce our first speaker, Oz Karan. Oz is the senior manager at Deloitte & Touche. He's in the accounting, evaluation, and analytics practice here in San Francisco. He has over nine years of accounting, valuation, and project management experience with a focus on banking and securities and consumer business clients. He has technical expertise in accounting and reporting for derivatives and hedging activities, ...

Recorded on: Jun. 5, 2013

SPEAKER 1: --for the Pocket MBA program, which is securities fraud litigation, recent trends and practical tips. We're lucky to have Dan Dooley, Sr., CPA, who was a former partner retired in the firm of PricewaterhouseCoopers, where he was the global leader of the firm's securities litigation and investigations consulting practice. As an audit partner, he performed examinations of companies in a wide-range of industries and sectors, including computers ...

Recorded on: Jun. 5, 2013

KIRSTEN AUNAPU: OK. Well, welcome back to our next segment on managerial accounting. I'd like to introduce to you our speaker. Dr. Kelly Richmond Pope is a CPA and also the Associate Professor at the School of Accountancy and Management Information Systems at DePaul University. She's also the founder of Helios Digital Learning, Inc., an educational media company that offers a suite of educational consulting and training products and services designed ...