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Valuable accounting guidance and practical, down-to-earth applications make this one-day program essential if you’re dealing with VIEs!
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Valuable accounting guidance and practical, down-to-earth applications make this one-day program essential if you’re dealing with VIEs!
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CONSOLIDATION OF VARIABLE INTEREST ENTITIES (VIEs): The Challenges of Applying Fin 46 Register Agenda/Faculty Hotel/Other Info Continuing Education |
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CONFERENCE TOPICS
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ORDER A COURSE NOTEBOOK: All attendees will receive our conference notebook free of additional charge at the meeting. Non-attendees may order notebooks and attendees may order additional copies. Save shipping & handling when you pre-pay! (Good in U.S., U.S. possessions, and Canada.) CT, FL, IL, NJ, NY & RI residents add appropriate sales tax. Canadian residents add appropriate GST. Be sure to include the conference title when ordering.
“I have been looking for a good FIN 46 class and believe it or not they are hard to find. This was a great class and I hope you have it again. I know of a few people within my organization what would be interested in taking it.” Jaime Saldana, Financial Reporting Analyst, The Andersons, Inc.
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AGENDA 8:00 - 8:30 REGISTRATION AND CONTINENTAL BREAKFAST
8:30 – 9:15 FIN 46R - WHAT IS FIN 46R TRYING TO ACHIEVE? Reasons why the FASB wrote FIN 46R How businesses have gone about implementing FIN 46R Over two years on – what lessons have been learnt? What does it all mean and is it relevant to me? Definition of general terms Entities which are scoped-out of FIN 46R CHRIS HARRIS, Senior Manager, Capital Markets, Deloitte & Touche LLP (Both Sessions)
9:15-10:15 WHAT IS A VIE? What is meant by equity at risk? When is equity sufficient? What is control and who has it? “Linked” interests and the interaction with EITF 04-5 for limited partnerships How does the anti-abuse clause work? VICKIE WONG, Partner, KPMG LLP ( KAREN Y. WONG, Manager, KPMG LLP ( BRIAN A. WILSON, Manager, Transaction Services, KPMG LLP (
10:15 – 10:30 COFFEE BREAK
10:30 – 12:00 SO IT’S A VIE – WHAT NOW? How to identify variable interests, including Implicit Variable Interests FSP FIN 46(R)-6 Mini-case studies To consolidate or to not consolidate How to account for non-consolidated interests CHRIS ROGERS, Senior, Capital Markets, Deloitte & Touche LLP (Both Sessions)
12:00 – 1:00 LUNCHEON -- Use this opportunity to network and build relationships that will last long after the conference has adjourned. Share experiences and ask questions of your peers and the experts in an informal atmosphere.
1:00 - 2:00 WHAT EXACTLY IS EXPECTED LOSSES AND HOW ARE THEY CALCULATED AND ALLOCATED? How to model expected losses Case study for calculating and allocating expected losses CHRIS HARRIS, Senior Manager, Capital Markets, Deloitte & Touche LLP (Both Sessions) CHRIS ROGERS, Senior, Capital Markets, Deloitte & Touche LLP (Both Sessions)
2:00 - 3:00 OTHER MISCELLANEOUS CONSIDERATIONS AND ADDITIONAL CONSIDERATIONS Development enterprises Silos Public/Non-Public entities
BRIAN JOBE, Senior Manager, Capital Markets, Deloitte & Touche LLP ( SHERIF SAKR, Senior Manager, Capital Markets, Deloitte & Touche LLP (
3:00 – 3:15 REFRESHMENT BREAK
3:15 – 4:15 CONSIDERATIONS IN STRUCTURING A NEW DEAL, INCLUDING PROCESSES AND CONTROLS Points to consider when structuring a new transaction -accounting processes and controls -purpose of the entity -preferred accounting treatment -accounting options -common pitfalls - can I structure my way out of FIN 46R? CHRIS HARRIS, Senior Manager, Capital Markets, Deloitte & Touche LLP ( BRIAN A. WILSON, Manager, Transaction Services, KPMG LLP ( 4:15 – 5:30 SPECIFIC CASE STUDIES
( CHRIS ROGERS, Senior, Capital Markets, Deloitte & Touche LLP (Both Sessions) BRIAN JOBE, Senior Manager, Capital Markets, Deloitte & Touche LLP ( SHERIF SAKR, Senior Manager, Capital Markets, Deloitte & Touche LLP (
5:30 ADJOURNMENT
Available with: 31ST ANNUAL SEC REPORTING INSTITUTE
28TH ANNUAL FASB/SEC ACCOUNTING INSTITUTE
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EEI Executive Enterprise Institute
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