Recorded on: Oct. 7, 2015

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Begin to build, or reinforce, your knowledge base in SEC Reporting with the foundational concepts and guidance. Understand the mission of the SEC and how they fulfill their mission and responsibilities, with an emphasis on the Division of Corporation Finance. Gain an understanding of the structure of and use of the SEC’s rules ...

Recorded on: Jan. 23, 2017

AMY TAUB: It is now my pleasure to turn this briefing over to Carol Stacey. CAROL STACEY: Good morning, or good afternoon, rather, everyone. Thank you for joining us. George and I are excited to have our first one-hour briefing for 2017. We have a lot to cover in our slides, but we will probably skip a few things around, because there are some that I think are more important than others. And then there are some that are going to be long-term issues. So ...

Recorded on: Jan. 23, 2017

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics  [01:03:55] Upon the successful completion of this program, the participant will be able to: List the significant new and emerging issues affecting the preparation and review of Form 10-K this year end. Recall the recurring issues that have affected the preparation and review of Form 10-K over the last ...

Recorded on: Feb. 15, 2017

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics [Total time 01:05:50] Upon the successful completion of this program, the participant will be able to: Recognize current developments in the overall objective and structure of MD&A. Apply the requirements for discussion of causal factors and forward-looking information in MD&A to areas including foreign ...

Recorded on: Mar. 23, 2017

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics [01:09:53] Upon the successful completion of this program, the participant will be able to: Recall when accounting impairments may need to be recorded. Recognize when and how goodwill is recorded in a company’s financial statements. Outline the accounting process for goodwill and the impairment ...

Recorded on: Mar. 23, 2017

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics [01:11:30] Upon the successful completion of this program, the participant will be able to: Recall the definition of materiality and the related SEC Guidance. Outline when materiality can become an issue in the SEC comment letter process. Recognize facts and situations surrounding enforcement actions and ...

Recorded on: May. 3, 2017

Taken from the Web Program Recorded April 28, 2017 in New YorkFirst Quarter 2017 Form 10-Q Hot Topics - SAB 74 and Beyond! [01:06:18]Presentation MaterialFirst Quarter 2017 Form 10-Q Hot Topics - SAB 74 and Beyond!Carol A. Stacey, MSA, CPA, George M. Wilson, MBA, CPAGlossary of Terms

Recorded on: Sep. 28, 2017

Taken from the briefing FASB’s New Financial Instrument Impairment (CECL) Standard recorded September 2017 in New York. This One-Hour Briefing will help you build an understanding of the underlying principles, processes and implementation challenges in the FASB’s new financial instrument impairment standard. The standard’s current expected credit loss (or CECL) model requires complex new judgments and estimates. This new approach ...

Recorded on: Oct. 3, 2017

AMY TAUB: It is now my pleasure to turn this briefing over to George Wilson. GEORGE M. WILSON: Thank you very much, Amy. And Lou and I would both like to thank everybody for listening in to the program today as we explore the magic of CECL. Now Lou, as we advance to slide number 2 here, Lou, you actually worked at the FASB for a while. What's your perspective on how this whole new approach came about, and how it evolved with the FASB and the IASB? LOUIS ...

SEC Reporting Handbook 2018: Rules and Forms is a must-have resource for all SEC reporting professionals involved in the preparation, drafting and review of SEC filings. The SEC Reporting Handbook contains all important sources of SEC reporting rules and guidance, including: Instructions to all the relevant 1934 Act forms, including 10-K, 10-Q and 8-K Instructions for the 1933 Act Registration Statements, including Forms S-1 and ...

Recorded on: Nov. 28, 2017

Taken from the One-Hour Briefing Recorded November 2017 The New Auditor’s Report – It’s Real This Year [01:03:25] On June 1, 2017, after several years of work, including research and constituent feedback, the Public Company Accounting Oversight Board issued their new Audit Standard to significantly modify the Auditor’s Report.  On October 24, 20 SEC formally approved the new standard.  The standard will make ...

• Jun. 28 - 29, 2018 New York, NY
• Oct. 1 - 2, 2018 Dallas, TX
• Oct. 25 - 26, 2018 Chicago, IL
• Nov. 1 - 2, 2018 San Francisco, CA
• Nov. 27 - 28, 2018 Atlanta, GA

Why You Should Attend Many lawyers learn SEC reporting through on-the-job training that often is piecemeal at best.  This Workshop is intended to replace that ad-hoc learning process by helping participants develop a comprehensive and in-depth understanding of the structure, organization and details of the reporting requirements of the U.S. federal securities laws, including how to use the SEC’s online resources and all related sources ...

Recorded on: Jan. 29, 2018

AMY TABB: Thank you Hello. My name is Amy Tabb. And I'm a program attorney with PLI, a nonprofit learning organization. I would like to welcome you to today's briefing, Fourth Annual From 10-K tune-up. Before we 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 material for this briefing via the course ...

Recorded on: Jan. 29, 2018

Taken from the One-hour Briefing Recorded January 2018 in New York Fourth Annual Form 10-K Tune-Up [01:04:38] As you draft your annual report on Form 10-K it is always a challenge to be sure that you effectively deal with new and emerging issues and the ever-evolving focus areas of the SEC.  Join our SEC Institute workshop leaders D. Reed Wilson and George M. Wilson as they review the key issues to address in this year’s Form 10-K.  Topics ...

Recorded on: Jan. 29, 2018

Taken from the One-Hour Briefing Recorded January 2018 in New York Tax Reform - Getting the Accounting and Disclosure Right! [01:04:27] This One-Hour Briefing will help you effectively deal with the accounting and SEC reporting implications of the new Tax Act.  Our panel will review the detailed requirements of the FASB’s Accounting Standards Codification to determine the timing and process for recording the effect of the new Act ...

Recorded on: Feb. 21, 2018

Taken from the One-Hour Briefing  Recorded February 2018 in New York Third Annual Dealing with MD&A Hot Topics [01:05:34] This One-Hour Briefing will help you effectively deal with current issues and the most challenging disclosures in MD&A.  The discussion will also include several ideas and tips to improve your MD&A and the related drafting process.   Discussion leaders Gary M. Brown and George M. Wilson, both workshop ...

• Jul. 26 - 27, 2018 Las Vegas, NV
• Aug. 16 - 17, 2018 New York, NY
• Aug. 20 - 21, 2018 Dallas, TX
• Sep. 24 - 25, 2018 San Francisco, CA
• Oct. 11 - 12, 2018 New York, NY
• Oct. 22 - 23, 2018 Chicago, IL
• Nov. 8 - 9, 2018 SAN DIEGO, CA
• Nov. 29 - 30, 2018 Atlanta, GA
• Dec. 3 - 4, 2018 ORLANDO, FL
• Dec. 12 - 13, 2018 San Francisco, CA
• Dec. 13 - 14, 2018 New York, NY

Why You Should Attend Designed for accounting and financial reporting professionals, this Workshop will help you build the foundational knowledge and practical experience necessary to prepare and review the SEC’s periodic and current reporting forms. Participants will learn the structure and details of Forms 10-K, 10-Q, and 8-K, with particular emphasis on challenging and complex disclosures and how to effectively use the SEC’s ...

• May. 1 - 2, 2018 New York, NY
• May. 21 - 22, 2018 Chicago, IL
• Jun. 20 - 21, 2018 San Francisco, CA
• Aug. 23 - 24, 2018 Dallas, TX
• Sep. 26 - 27, 2018 Las Vegas, NV

Why You Should Attend Learn how to successfully apply and use the new revenue recognition model in ASC 606 to ensure your implementation plan is complete.  Through interactive lecture, case studies and review of examples and experiences of early adopters, Workshop participants will learn how the new revenue recognition standard changes revenue recognition accounting and affects the related estimates and judgments required.  Participants ...

• May. 7 - 8, 2018 SEATTLE, WA
• May. 7 - 8, 2018 ALEXANDRIA, VA
• May. 15 - 16, 2018 Dallas, TX
• May. 23 - 24, 2018 San Francisco, CA
• Jun. 4 - 5, 2018 Houston, TX
• Jun. 12 - 13, 2018 ORLANDO, FL

Why You Should Attend Designed for accounting and financial reporting professionals, this Workshop will help you build the foundational knowledge and practical experience necessary to prepare and review the SEC’s periodic and current reporting forms. Participants will learn the structure and details of Forms 10-K, 10-Q, and 8-K, with particular emphasis on challenging and complex disclosures and how to effectively use the SEC’s ...

• May. 14, 2018 Dallas, TX
• Jun. 6, 2018 New York, NY
• Aug. 22, 2018 Dallas, TX
• Sep. 13, 2018 New York, NY
• Oct. 15, 2018 San Francisco, CA
• Oct. 24, 2018 Chicago, IL
• Nov. 2, 2018 New York, NY
• Nov. 15, 2018 San Francisco, CA
• Dec. 7, 2018 New York, NY

Why You Should Attend The FASB’s new lease accounting standard presents complex accounting, internal control, system and implementation challenges.  In this interactive Workshop you will learn the conceptual underpinnings, overall structure and details of this new standard as it applies to both lessees and lessors.  Implementation considerations, transition accounting and related topics will be discussed in detail.  Concepts ...

• May. 17 - 18, 2018 Dallas, TX
• Jun. 7 - 8, 2018 New York, NY
• Jun. 18 - 19, 2018 San Francisco, CA

Why You Should Attend Make your CPE time count with a midyear update from current and former SEC staff and leading experts on GAAP, disclosure, and audit!  Attendees will learn about the standard-setting agendas of the FASB and PCAOB, how the tax legislation may impact your organization, as well as updates on rulemaking, interpretive guidance, frequent comments, and enforcement actions emanating from the SEC. FASB’s revenue, leases, financial ...

• May. 23 - 24, 2018 Chicago, IL
• Jun. 11 - 12, 2018 New York, NY
• Sep. 24 - 25, 2018 New York, NY
• Nov. 8 - 9, 2018 Las Vegas, NV
• Nov. 29 - 30, 2018 San Francisco, CA
• Dec. 10 - 11, 2018 New York, NY

Why You Should Attend A hands-on Workshop designed to give participants a mastery of the Form 10-K requirements, and takeaways on how to improve 10-K disclosures. Interactive discussions involving example 10-Ks will enhance your understanding of each item, with particular focus given to the Management’s Discussion & Analysis (MD&A) section. Workshop leaders will guide Participants through Form 10-K item-by-item, using PLI’s SEC ...

• Jun. 22, 2018 San Francisco, CA
• Sep. 28, 2018 Las Vegas, NV
• Dec. 12, 2018 New York, NY

Why You Should Attend This Workshop will provide the knowledge and tools to demystify the debt versus equity conundrum for complex financial instruments, such as warrants with re-pricing provisions and convertible instruments with embedded features.  These types of financing tools have become important for emerging and growing companies that seek alternative financing solutions rather than mainstream lending.  Unfortunately, because of ...

• Aug. 15, 2018 New York, NY

Why You Should Attend Learn to apply the business combinations accounting guidance in a pragmatic, practical way.  Workshop participants will gain an in-depth understanding of how to apply the FASB standard (codified in ASC 805) on business combinations, including recent ASUs related to business combinations; how to make journal entries in specific situations; the areas where estimation and judgment is required; the SEC requirements for financial ...