MD&A, Training Conference

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Attend with:

28th Annual FASB/SEC Accounting Institute November 14-15, 2007 in Las Vegas NV

November 16, 2007

Las Vegas, NV

COURSE LEADER

THOMAS I. SELLING, CPA, PH.D.

Emeritus Professor, Thunderbird, Garvin School of International Management

AGENDA

8:30 - 10:00: Information Requirements for MD&A

Events, Trends, and Uncertainties
Capital Resources
Liquidity
Results of Operations
Required Hard Data
Optional Soft Data
Segment Information
Restructuring (Topic 5-P)
Liquidity and SFAS No. 105/107
Topic 11.M on Issued but Not Yet Adopted Accounting Standards
Critical Accounting Policies

10:00 - 10:15 Coffee Break

10:15 - 11:30 EVENT AND UNCERTAINTY ANALYSIS

Recognizing Events or Future Probable Events to Be Included
Known Uncertainties
Limitations of Event and Uncertainty Analyses
Exercises and Examples

11:30 - 12:30 LEGAL PERSPECTIVE

Impact of the Private Securities Litigation Reform Act of 1995

- Safe Harbor rules for forward-looking information

- Meaningful cautionary language

MICHAEL P. REED

Partner

Alston & Bird LLP

( Boston Session)

JAMES J. MOLONEY

Partner

Gibson, Dunn & Crutcher LLP

( Las Vegas Session)

12:30 - 1:30 Break for Lunch (on your own)

1:30 - 2:15 TRENDS ANALYSIS

What You Should and Should Not Say When:

- Trend is known, not anticipated

- Outcome is reasonably likely to occur

- Impact upon the financial condition of registrant is material

- Definitive guidance is lacking

Trend Changes Versus Trend Continuance

2:15 - 3:00 SEC COMPLIANCE

Eurodollar Bulletin
SFAS No. 119
Derivatives Release (S-X 408, S-K 305)
Topics 2-A, 5-Y, and 10-F on Environmental Liabilities (see also SOP 96-1)
Off-Balance Sheet Items
Contractual Obligations Table
Differences between the Interim and the Annual MD&A
Updated Assessment

3:00 - 3:15 Coffee Break

3:15 - 4:30 WRITING THE MD&A: CASE STUDY AND EXAMPLES

4:30 - 4:45 Question and Answer Session

4:45 Adjournment