On-Demand Learning

Accounting

Transcripts

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 ...

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: 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: 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. 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: 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: 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. 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 ...

Recorded on: Oct. 12, 2011

MARC MILLER: We are at 4 o'clock, and this session will go till 5:00. And it's Hot Topics and Trends in Finance. And I think kind of the topics to pick there, really, in many ways, we had a general counsel share form at KPMG, with some of the most prominent GCs, a small select group. And they purposely wanted it that way. But really, the main topic of the hour and a half that they spent together, really as a share form, sitting around a circular ...

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. 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. 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: Jun. 6, 2011

SPEAKER 1: OK. Welcome, everyone, back from lunch. Here to keep us going for most of the afternoon is Jason Downing and Dan Berner, returning from yesterday. As you recall, yesterday they gave us an introduction to basic accounting and the financial statement. And they left us with a little cliff hanger in terms of how to really read and understand and analyze financials. So today we're going to get more into how do you read financials. And I will ...

Recorded on: Jun. 21, 2010

SPEAKER 1: All right, well, it looks like some people are still coming in from lunch, but we will go ahead and get started. I'm very excited for our next panel, which is Integrated Performance Management. And if you think back to our morning session yesterday, or the Introduction for Accounting and Financial Statements, James Webb said, accounting is really just telling a story, telling a story about a company's financial position or operating results. ...

Recorded on: Aug. 11, 2010

SPEAKER 1: Good afternoon. We're going to get started being sensitive to the fact that it's Friday and I'm sure everybody's going to be anxious to finish on time later this afternoon. MATTHEW J. SHELHORSE: Welcome back everyone, I guess some folks will trickle in as time goes on, here. Just wanted to get the afternoon session kicked off, and we have a program on integrated performance management. We have Joe Salzano and Phil Treccagnoli here to talk ...

Recorded on: Oct. 12, 2011

MARC MILLER: OK. We're now back on, one o'clock. I think this morning was pretty helpful. Hopefully those of you found it informative. We talked about, obviously, some of the evaluation aspects, both in litigation context and also assets. Touching upon an intellectual property and some of the models and the options around conducting the evaluations. This afternoon we're going to move into some of the key performance indicators. How those are used. ...

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 ...

Recorded on: Apr. 27, 2010

STACEY GREENBLATT: Good morning. My name is Stacey Greenblatt. I'm a program attorney with PLI, and I'd like to welcome you to Taxation of Financial Products and Transactions 2010. Before we get started, I just want to let you know that if you visit our bookstore during the break today, you can get 35% off on today's featured book: Financial Product Fundamentals. Now I'd like introduce the chair of today's program, Matthew Stevens. Matthew is ...

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 ...