transcript   Transcript

New Revenue Recognition Rules: Implications for M&A Transactions

Recorded on: Jun. 23, 2017
Running Time: 01:03:00

Full Transcript:

If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

Taken from the briefing New Revenue Recognition Rules:  Implications for M&A Transactions recorded June 2017 in New York.

The rules of the road are changing and the time to understand them is now. In 2014, the Financial Statements Accounting Board (FASB) and the International Accounting Standards Board (IASB) issued a converged new standard on revenue recognition for both US GAAP and International Financial Reporting Standards (IFRS). With the new standards scheduled to become effective in 2018, it will be important for buyers, sellers and their advisors to understand the effect that the new standards will have on M&A transactions.

Faculty from Morgan, Lewis & Bockius LLP and Deloitte & Touche LLP are teaming up to help M&A practitioners prepare for the changing landscape on revenue recognition and the impact such changes will have on M&A transactions going forward.

Lecture Topics 

Topics will include:

  • The basics of the new revenue recognition rules
  • The impact on M&A transactions
    • Due diligence and understanding historical results
    • Purchase Price Adjustments
    • Earnouts
  • Preparing your clients for the changes

Presentation Material

  • New Revenue Recognition Rules: Implications for M&A Transactions
    Mark Crowley, Andrew R. Mariniello
Mark Crowley ~ Deloitte & Touche LLP
Andrew Mariniello ~ Morgan, Lewis & Bockius LLP
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2018 Practising Law Institute. Continuing Legal Education since 1933.

© 2018 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.