executive education · contents 1 kpmg’s executive education programs accounting 2 ifrs –...

SPRING – SUMMER 2013

KPMG Learning

Executive Education

Continuing Education for Corporate Executives and Their Staffs

ExecEd.kpmg.com

KPMG Cutting Through Complexity to help you address your learning needs.

KPMG Learning provides a broad range of accounting and finance CPE education programs with real-time

accessibility. As one of the leading training sources for today’s business professional, the KPMG Learning

curriculum is available in a variety of formats—Executive Education public seminars, customized

on-site instructor-led classes, web-based self-study programs and live topical webcasts. KPMG Learning

also offers a suite of training-related services including building learning strategies, curriculum

design and providing general learning management system capabilities. For more information or to

register for a program, visit kpmglearning.com.

CONTENTS1 KPMG’s Executive Education Programs

ACCOUNTING

2 IFRS – Practical Application and Comparison to U.S. GAAP

3 FASB Accounting Course

4 Revenue Recognition

5 Accounting for Income Taxes

6 Advanced Accounting for Income Taxes

7 Accounting for Leases

8 Accounting for Business Combinations

9 Statement of Cash Flows

10 Accounting for Share-Based Payments

11 Accounting for Foreign Operations

12 Accounting for Foreign Currency & Interest Rate Derivatives

SEC REPORTING SERIES

13 SEC Reporting & Compliance

14 MD&A Disclosures Workshop

15 Bank SEC Reporting & Compliance

16 Bank MD&A Disclosures Workshop

FINANCE AND BUSINESS MANAGEMENT

17 Modeling & Projecting Financial Statements

18 Analyzing Corporate Performance Using Value Drivers

19 Mastering Acquisitions and Buyouts

Annual Updates

20 23rd Annual Accounting and Financial Reporting Symposium

21 Mid-Year Accounting Update

KPMG Learning Executive Education Public SeminarsThrough our Executive Education organization, KPMG has been providing continuing professional education programs to corporate executives and their staff in the accounting, finance, and business management professions for more than 20 years. Now operating under the KPMG Learning umbrella of training services, KPMG Executive Education seminars run the gamut - basic and advanced technical accounting courses and seminars for CPE credit to update conferences. These seminars are an effective continuing education learning experience for corporate executives and their staffs.

We pride ourselves in having speakers and instructors who are among the most knowledgeable and experienced professionals in their fields. In addition to possessing a practical understanding of the topics, they are also skilled presenters. We host a wide range of Executive Education programs at public locations across the united states.

In-House Continuing EducationAll KPMG Learning OnSite events, including seminars offered via Executive Education, can be presented in-house exclusively for your company. To reinforce the educational benefits, we can tailor activities and exercises so they are relevant to your participants’ on-the-job responsibilities. In-house training offers many significant benefits to you, including:

• Focusonthoseissuesofprimaryinteresttoyourcompany.

• Useproblemsandcasesthatarerelevantandspecifictoyourbusiness.

• Theabilitytochangetheemphasisordirectionoftrainingwhileasession is in progress.

• Costsavingsintravelandtuition.

• Schedulingsessionswhenandwhereit’smostconvenientforyourpersonnel.

KPMG Learning | Executive Education Three Chestnut Ridge Road Montvale, NJ 07645 Phone: 201-505-6062 Fax: 201-505-6063

www.execed.kpmg.com

[email protected]

To Register: ONLINE: www.ExecEd.kpmg.com

BY PHONE: 201-505-6062

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IFRS – Practical Application and Comparison to U.S. GAAPThis intensive three-day course is designed to provide an understanding of International Financial Reporting Standards (IFRS) and the key differences between IFRS and U.S. GAAP and what’s required to reconcile those differences. It is designed for financial executives of U.S. subsidiaries of foreign companies, as well for executives of U.S. domiciled companies interested in accessing capital markets outside the United States which require the preparation of financial statements in accordance with IFRS. Past sessions received excellent marks from attendees for both the extent of the topics covered and the practical knowledge of the presenters.

Lecture sessions are supplemented by problem solving and case discussion to strengthen and reinforce your understanding of the topics. Integrated into the program is discussion of significant non-accounting considerations that must be taken into effect such as the impact on systems, processes and controls of moving from U.S. GAAP to IFRS. In addition, sufficient time has been set aside to consider your questions.

If you are looking for an excellent resource to obtain an understanding of the differences between U.S. GAAP and IFRS and the implications of those differences, you should plan now to attend.

Course Leaders

• PaulH.Munter,Partner,U.S.IFRSProfessional Practice Leader, KPMG LLP New York

• HolgerErchinger,Partner(NationalOffice),KPMG LLP New York

• MichaelA.Gaiso,SeniorManager (National Office), KPMG LLP New York

PROGRAM DETAILS

May 20-22 Caesar’s Palace Las Vegas, NV 341-35-13

August 21-23 Sentry/Hilton New York New York, NY 341-50-13

Program Fee: $2,695

Prerequisite: Knowledge of Basic Accounting

Preparation: None

Level of Knowledge: Intermediate

Recommended CPE Credits: 24 Hours

Field of Study: Accounting

Delivery Method: Group Live

AGENDA

• General IFRS• IFRS Framework• IFRS in the United States• Financial Instruments• Share-Based Payments• Derivatives and Hedge

Accounting• Pensions and

Post-Retirement Benefits• Income Taxes• Derecognition/Transfers of

Financial Instruments• Intangible Assets• Property, Plant, and

Equipment and Discontinued Operations

• Revenue Recognition• Provisions, Contingent

Liabilities, and Contingent Assets

• Leases• Debt vs. Equity

Classification

• Inventory• Investment Property• Consolidation, Equity

Method Investees, Joint Ventures

• Impairment of Long-Lived Assets

• Business Combinations and Noncontrolling Interests

• Subsequent Events/ Events after the Reporting Period

• IFRS for Small and Medium-Sized Entities

• Financial Instrument Disclosures

• Presentation of Financial Statements

• Statement of Cash Flows

• Conversion to IFRS

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a detailed understanding of the more important differences between FASB and IASB pronouncements, and help them to make the appropriate adjustments on the financial statements for those differences.

ACCOUNTING 2

FASB Accounting Course*Gaining a thorough understanding of the latest issues in financial accounting and disclosure

The FASB Accounting Course continues to be cited by attendees as one of the best ways to gain a thorough understanding of the latest issues in financial accounting and disclosure. The course is designed to provide financial executives and accounting managers with a thorough update on the more important recent financial accounting and disclosure pronouncements, and active projects that will affect the Accounting Standards Codification, including joint projects with the IASB, FASB-only projects, and EITF activities. Implementation issues relating to new guidance will also be considered.

The presenters include specialist(s) from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices.

Course Leader – Walter Teets

Dr. Walter Teets, named 1998 – 99 Outstanding Educator by the Washington Society of CPAs, is Professor of Accounting at Gonzaga University in Spokane, Washington, where he teaches all levels of financial accounting.

During the 2007 – 8 academic year, he served as Professor in Residence in KPMG’s Department of Professional Practice in New York City. During the 1997 – 98 academic year, he was the Academic Accounting Fellow in the Office of the Chief Accountant at the Securities and Exchange Commission.

Dr. Teets taught at the University of Illinois and Washington University in St. Louis before acceptinghiscurrentposition.HereceivedhisPh.D. from the University of Chicago.

PROGRAM DETAILS

May 16-17 The Madison Washington, DC 240-15-13

May 20-21 Caesar’s Palace Las Vegas, NV 240-35-13

June 19-20 Hilton Union Square San Francisco, CA 240-30-13

August 19-20 Summit/Hotel Monaco Chicago, IL 240-60-13

Program Fee: $1,695*


Preparation: None





AGENDA

• Fair Value Measurement• Financial instruments• Classification and Measurement• Impairments• Hedging• Balance Sheet – Offsetting• Leases• Goodwill Impairment Assessments• Fair value measurement• Measurement Uncertainty Disclosures• Consolidation• Policy and Procedures• Investment Companies• Revenue Recognition• Other FASB and EITF projects • IFRS and U.S. GAAP

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply more important recent FASB standards, exposure drafts, staff positions, and EITFs. The course also covers how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend FASB Accounting with Revenue Recognition for a Special Discount Fee of $2,545.

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3 ACCOUNTING

Revenue Recognition*This Revenue Recognition CPE course is designed to provide an understanding of much of the revenue recognition accounting, reporting, and disclosure guidance that is expected to remain authoritative at least through 2014. It will also address FASB’s re-exposed proposed Accounting Standards Update that is projected to replace current guidance, perhaps as early as January 1, 2015.

Current revenue recognition guidance comes from scores of different accounting pronouncements originally issued by multiple accounting standard setters and the SEC. This complex literature features in the majority of SEC enforcement actions related to financial accounting and reporting. Although this guidance has now been codified as Topic 605, Revenue Recognition, in the FASB’s Accounting Standards Codification, it remains complex, with multiple models for different transactions in different industries.

In this course you will review the revenue recognition literature in the current Codification format, and consider unique revenue recognition issues. In addition, coverage of FASB’s re-exposed proposed changes will be integrated into the coverage of current guidance, highlighting similarities with current guidance, and what is expected to change.

Objectives• Understandthediverserequirementsfor

revenue recognition • Determineappropriaterevenue

recognition decisions• Increaseawarenessofrevenuerecognition

developments in the profession—activities of the FASB, SEC and the IASB

Course Leaders

• DavidB.ElsbreeJr.,Partner (National Office), KPMG LLP New York

• ScottMuir,Director (National Office), KPMG LLP New York

PROGRAM DETAILS

May 22 Caesar’s Palace Las Vegas, NV 251-35-13

June 7 Sentry/ Hilton New York New York, NY 251-10-13

June 21 Hilton Union Square San Francisco, CA 251-30-13

August 21 Summit/Hotel Monaco Chicago, IL 251-60-13

Program Fee: $1,195


Preparation: None





AGENDA

• The FASB’s Accounting Standards Codification Project and Revenue Recognition

• Overview of Revenue Recognition Requirements• Multiple-Element Arrangements – Other than Software• Multiple-Element Arrangements – Software• Customer Payments and Incentives• Principal Agent Considerations• Construction-Type and Production-Type Contracts• Other Revenue Recognition Issues

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an understanding of how to apply the FASB and SEC pronouncements on revenue recognition, and includes class exercises and detailed discussion.

Attend Revenue Recognition with FASB Accounting for a Special Discount Fee of $2,545.

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ACCOUNTING 4

Accounting for Income Taxes*Understand and apply ASC 740 (FAS 109) and associated pronouncements Based on popular demand, we now offer two seminars: Accounting for Income Taxes and Advanced Accounting for Income Taxes. This two-day seminar is designed to help you apply ASC 740 (FAS 109, FIN 48, and their associated pronouncements). It provides a conceptual as well as practical coverage of accounting for income taxes. The course explains how to reconcile differences between four sets of flows: cash flows, GAAP income, taxable income, and more likely than not taxable income. It will also cover adjustments for stock options, other comprehensive income, business combinations, and foreign operations, which make this topic even more challenging. The seminar uses a combination of lecture, discussion, and problem solving to clarify the concepts and procedures.

Seminar Focus• Permanentvs.temporarydifferencesandhow

they affect the effective tax rate• Classificationoftemporarydifferencesinto

taxable and deductible differences• Differencebetweentaxespayable(refundable),

tax contingencies, and deferred tax liabilities (assets)

• Taxcreditcarryforwardsandtaxlosscarry forwards

• Commonsourcesofpermanentandtemporary differences between the book basis and tax basis

• AnintroductiontoFIN48taxcontingencies• Cash-flowconsequencesofdeferredtaxes• Applyingthe“morelikelythannottest”

in determining the valuation allowance for deferred tax assets

• Interimperiodtaxes:Quarterlydisclosures• Disclosuresoftax-relateditemsinthefinancial

statements and the notes• Anintroductiontoaccountingfortaxesrelated

to other comprehensive income, stock options, business combinations, and foreign operations

Course Leader – Dan GodeCo-founder, Almaris E-Learning Systems

PROGRAM DETAILS

May 14-15 Sentry/ Hilton New York New York, NY 245-10-13

June 4-5 The Bellagio Las Vegas, NV 245-35-13

June 25-26 Summit/Hotel Monaco Chicago, IL 245-20-13




Preparation: None





AGENDA

• Introduction to Deferred Taxes: Revenue Items• Introduction to Deferred Taxes: Expense Items• Disclosure Rules• Deferred Taxes and Other Comprehensive Income• Common Book-Tax Differences• Carrybacks and Carryforwards• Valuation Allowance• FIN 48 Tax Contingencies• Business Combinations and Intercompany Transactions• Stock Options and Deferred Taxes• Interim Period Taxes• Foreign Operations

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for income taxes, including how to make journal entries in specific situations, or appropriate financial statement disclosures.

Attend Accounting for Income Taxes with Advanced Accounting for Income Taxes for a Special Discount Fee of $3,250.

Attend Accounting for Income Taxes with Accounting for Leases for a Special Discount Fee of $2,595.

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5 ACCOUNTING

Advanced Accounting for Income Taxes*U.S. GAAP on Income Taxes

This course is designed for individuals who have an intermediate level knowledge of the requirements for accounting and financial disclosures pertaining to income taxes. The course will discuss challenges that arise in the implementations of accounting for income taxes.

The course will discuss challenges that arise in the implementations of accounting for income taxes.

Topics include accounting for taxes relating to the following topics:

• Taxcontingencies:interactionbetweenfederaland state, interest accruals

• Carryforwards•Valuationallowance• Quarterlydisclosuresanddiscreteitems• Statetaxesandblendedtaxrates• Foreignoperations• Stockoptions• Businesscombinations• Equityinvestmentsandjointventures• Returntoprovisionreconciliations• Intraperiodtaxallocations• Investmentsinsecuritiesandderivatives

Note that the seminar is about accounting for income taxes; it is not a seminar about the tax code itself.


PROGRAM DETAILS

May 16-17 Sentry/Hilton New York New York, NY 345-10-13

June 6-7 The Bellagio Las Vegas, NV 345-35-13



Program Fee: $1,995

Prerequisite: Must be knowledgeable in the FASB’s requirements for accounting for income taxes

Preparation: Accounting for Income Taxes (Course #245) or equivalent

Level of Knowledge: Advanced




AGENDA

• Tax Contingencies• Carryforwards• Valuation Allowance• Quarterly Disclosures and

Discrete Items• State Taxes and Blended Tax Rates• Foreign Operations• Stock Options• Business Combinations and Intercompany Transactions• Intraperiod Tax Allocations• Securities and Derivatives• Return to Provision Reconciliations

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants who are knowledgeable in the FASB requirements on accounting for income taxes a more in-depth exposure to some of the more complex issues related to accounting for income taxes.

Attend Advanced Accounting for Income Taxes with Accounting for Income Taxes for a Special Discount fee of $3,250.

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ACCOUNTING 6

Accounting for Leases*Understanding and applying U.S. GAAP on lease accounting

This one-day seminar will help you understand how and why the proposed lease accounting standards differ from the current standards. The seminar will explain the current standards, proposed changes, their logic, their implications, and the problem areas that concern the constituents. Because of the new material on proposed standards, some of the details of the existing standards such as the details of lessee’s involvement in asset construction, subleases, leveraged leases, and changes to lease terms will not be covered.

Seminar Focus• Leases and Off-Balance Sheet Financing:

Why Lease Accounting Matters– Balance sheet: Debt-equity ratio,

return on assets– Income statement: EBITDAR, EBITDA,

EBIT, and net income– Cash-flow statements: Classification of

cash flows, significant noncash events• ExposureDraftonAccountingforLessees

and Areas of Concern:– Right to use model– Grossing up of the balance sheet– Renewal options, Contingent rents,

Residual value guarantees, Accounting for each lease separately when companies have thousands of leases, Bargain purchase options, Discount rates, Debt guarantees

• AccountingforLessors:IftheOldAccounting Is Retained– Operating leases, Direct financing leases,

Sales-type leases, Typical financial disclosures

• AccountingforLessors:ProposedChanges– Consistency with revenue recognition– Dercognition vs. performance obligation


PROGRAM DETAILS

June 17 Aria Resort Las Vegas, NV 244-35-13


Prerequisite: Good understanding of U.S. GAAP Accounting required

Preparation: None





AGENDA

• Leases and Off-Balance Sheet Financing: Why Lease Accounting Matters

• Exposure Draft on Accounting for Lessees • The Problem Areas in the Proposed Accounting for Lessees• Accounting for Lessors: If the Old Accounting Is Retained• Accounting for Lessors: Proposed Changes

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for leases, including how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend Accounting for Leases with either Accounting for Income Taxes OR Accounting for Business Combinations for a Special Discount Fee of $2,595.

*

7 ACCOUNTING

PROGRAM DETAILS




Preparation: None





AGENDA

• Leases and Off-Balance Sheet Financing: Why Lease Accounting Matters

• Exposure Draft on Accounting for Lessees • The Problem Areas in the Proposed Accounting for Lessees• Accounting for Lessors: If the Old Accounting Is Retained• Accounting for Lessors: Proposed Changes

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for leases, including how to make journal entries in specific situations and the appropriate financial statement disclosures.

Accounting for Business Combinations*ASC 805 (FAS 141R and FAS 160) and ASC 350-20 (FAS 142)

Accounting for Business Combinations explains the concepts underlying ASC 805 and their effect on structuring of mergers and acquisitions. ASC 350-20 (FAS 142), which covers accounting for goodwill and intangible assets subsequent to an acquisition, is also discussed.

The seminar has been completely revised and no longer emphasizes the old standards. We will, however, explain how the new standards differ from the old standards.

Seminar Focus • Theuseofsimplespreadsheet-based

examples to explain the basic concepts clearly

• Adetailedexplanationofthedeferredincometax consequences of business combinations and asset purchases, accounting for tax-deductible goodwill

• Adiscussionofgoodwillimpairmentanditsconsequences

• Detailedcoverageofstockoptions, contingencies, and earnouts in a business combination

• Explanationofhowbusinesscombinationsaffect projected financial statements and metrics; what makes acquisitions accretive or dilutive to EPS


PROGRAM DETAILS


June 18-19 Aria Resort Las Vegas, NV 261-35-13



Preparation: None





AGENDA

• Overview with Simple Examples• Introduction to Tax Issues Relating to Business Combinations• First Steps in Applying ASC 805• Computing the Cost of Acquiring the Target• Accounting for Noncontrolling Interests under FAS 160• Allocating the Acquisition Cost to the Acquired Assets and

Assumed Liabilities• Understanding ASC 350-20 (FAS 142) on Goodwill• Tax Issues• Understanding the Consequences of Business Combinations

LEARNING OBJECTIVE

Using lecture, examples and detailed exercises this course is designed to provide participants with an in-depth understanding of how to apply the FASB pronouncements on business combinations, how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend Accounting for Business Combinations with either Accounting for Leases OR Statement of Cash Flows for a Special Discount Fee of $2,595.

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ACCOUNTING 8

Statement of Cash Flows*Understanding and preparing U.S. GAAP statement of cash flowsThe statement of cash flows is a key point of focus for investors. This one-day seminar will help you prepare the statement of cash flows as per U.S. GAAP. It will help you incorporate non-operating changes in assets and liabilities due to factors such as acquisitions, dispositions, foreign currency translations, other comprehensive income, and stock-based compensation.

The seminar uses spreadsheet-based examples to illustrate scenarios and their applications using real examples from published financial statements.

Seminar Focus• RequirementsofFAS95andrelated

pronouncements• SECEnforcementReleases• Specialissuesrelatingtothefollowing:

– Deferred taxes– Foreign currency translations– Other comprehensive income– Stock-based compensation– Acquisitions, consolidations, noncontrolling

interests, and dispositions – Pensions and other postemployment benefits– Significant noncash events– Leases– Premium and discount on bonds– Equity investments– Derivatives and hedging– Securitizations– Discontinued operations

Course Leader – Dan GodeDan Gode continually receives top marks at workshops for his ability to present complex financial topics in an understandable, lively, and practical format. Dan is the co-founder of Almaris E-Learning Systems, which provides consulting and training products and services relating to accounting, financial reporting, financial statement analysis, modeling and projecting financial statements, and valuation. Almaris’s clients include leading financial institutions, corporations, and hedge funds. Dan holds a PhD degree in accounting and information systems from Carnegie Mellon University, as well as an MBA degree.

PROGRAM DETAILS

May 13 Sentry/Hilton New York New York, NY 256-10-13


June 24 Summit/Hotel Monaco Chicago, IL 256-20-13

Program Fee: $1,195


Preparation: None





AGENDA

• FAS 95: Financing, Investing, and Operating Cash Flows: – Detailed Discussion of FAS 95 Requirements – Classifying Cash Flows – Examples of SEC Comment Letters

• When the Balance Sheet Changes Differ from Cash Flow Adjustments

• Special Topics: Deferred Taxes and Stock Options: – Deferred Taxes – Stock-Based Compensation

• Miscellaneous Cash Flow Topics: – Pensions and Other

Postemployment Benefits – Significant Noncash Events – Leases – Premium and Discount Bonds – Equity Investments – Derivatives and Hedging – Securitizations – Vendor Financing – Discontinued Operations

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB requirements for cash flow statements, including how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend Statement of Cash Flows with either Accounting for Income Taxes OR Accounting for Business Combinations for a Special Discount Fee of $2,595.

*

9 ACCOUNTING

Accounting for Share-Based PaymentsApplying FAS 123R in Practice

This seminar is designed to assist you in applying ASC 718 (FAS 123R). It will consider the important accounting requirements of the standards and SEC Staff Accounting Bulletins. Among the issues that will be addressed are as follows:

Seminar Focus

•Completeyetsimpleexamplesoftheimplementation issues so that you understand the logic of the FAS 123R as well as the correct procedures to implement it.

•DetaildiscussionoftaxissuesrelatedtoFAS123R including APIC pools, impact of stock options on the effective tax rate, cash flow treatment of excess stock option income tax benefits, and the interaction of ordinary NOLs and stock option NOLs.

•Rangeofshare-basedcompensationincludingnonqualifiedoptions(NQOs),incentivestockoptions (ISOs), unvested stock with and without 83(b) elections, and employee stock purchase plans (ESPPs).

•Valuationchallengesarisingfromthemeasurement of expected term and volatility.

The presenters include specialist(s) from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices regarding difficult implementation issues surrounding FAS 123R.

The seminar materials include the KPMG Guide to Implementation of FAS 123R.

Course Leader – Dan Gode Co-founder, Almaris E-Learning Systems

PROGRAM DETAILS



Program Fee: $1,795


Preparation: None





AGENDA

• Overview with Simple Examples• Nonqualified Stock Options• Nonvested Stock; Incentive Stock Options• Measurement of Fair Value• Classification of Awards• Recognition of Compensation Costs• Modification of Awards• Stock Option NOLs; Business

Combinations• Disclosures• Earnings per Share• Employee Stock Purchase Plans

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the revised FASB Statement 123R, including how to make journal entries in specific situations and the appropriate financial statement disclosures.

ACCOUNTING 10

Accounting for Foreign OperationsASC 830 (FAS 52) and Related Pronouncements

Multinational companies face the challenging task of consolidating and reporting their foreign operations. Accounting for foreign operations requires a thorough knowledge of the conceptual underpinnings of the accounting standards as well as the issues that arise in their practical implementation.

The Seminar Focus• Determiningthefunctionalcurrency• Translationsunderthecurrentratemethod• Remeasurementsunderthetemporalmethod• Foreigncurrencytransactions• Intercompanytransactionsandconsolidations• Statementofcashflowsandforeignoperations• Accountingforforeigntaxes:ASC740-30

(APB 23)Please note that accounting for foreign currency derivatives is covered in a separate seminar on derivatives.

Course Leader – Dan Gode Co-founder, Almaris E-Learning Systems

PROGRAM DETAILS

June 3 Sentry/Hilton New York New York, NY 297-10-13


Program Fee: $1,295

Prerequisite: None

Preparation: None




AGENDA

7:45 – 8:45: Registration and Continental Breakfast8:45 – 10:15 Conceptual foundation of accounting for foreign operations• Conceptual challenges

– Net income vs. other comprehensive income – Monetary assets vs. non-monetary assets – Reporting currency vs. local currency vs. functional currency

• Accounting choices – Using the current rate method to translate foreign

“subsidiaries” – Using the temporal method to translate foreign “branches” – Reporting gains and losses on foreign currency transactions

• Determining the functional currency – Cash flow, sales price, sales market, expense, financing,

intercompany transactions and arrangements – Changing the functional currency – Foreign operations in highly inflationary economies

10:15 – 10:30 Break and refreshments10:30 – 12:30 Implementing the accounting standards• Determining the functional currency

– Cash flow, sales price, sales market, expense, financing, intercompany transactions and arrangements

– Changing the functional currency – Foreign operations in highly inflationary economies

• Intercompany transactions involving foreign subsidiaries – Intercompany sales and purchases – Intercompany debt

• Consolidation procedures12:30 – 1:30 Lunch1:30 – 3:00 Case studies including preparation of statement of cash flows• Comprehensive example• Balance sheet changes vs. cash flow adjustments, removing

the effect of OCI items from cash flows• Effect of exchange rate changes on cash3:00 – 3:15 Break and refreshments3:15 – 5:00 Foreign operations and taxes• ASC 740-30 (APB 23) indefinitely reinvested earnings and

deferred taxes• Currency translation adjustment and deferred taxes• Indexing in foreign countries• Accounting for tax positions arising out of foreign taxes

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for foreign operations, how to make journal entries in specific situations, and the appropriate financial statement disclosures

11 ACCOUNTING

Accounting for Foreign Currency & Interest Rate DerivativesHedging foreign currency risk and interest rate risk This course is directed to both treasury and accounting professionals, and is designed to help you understand how the derivatives market works for hedging interest rate risk and foreign currency risk and how to account for hedging transactions under US GAAP.

Although some derivatives may be highly sophisticated and esoteric instruments, the vast majority of hedgers use plain vanilla contracts in textbook applications to manage their interest rate and foreign exchange rate exposures. This seminar is designed for just these types of companies. It takes the mystery out of both the instruments and the accounting.

Under current U.S. GAAP, derivative users may legitimately apply alternative accounting treatments to common transactions; but special hedge accounting is invariably preferred by most public companies, as it makes the intent of the hedging activity transparent to readers of financial statements and generally minimizes the volatility of reported earnings. This treatment, however, is not automatic—and, in fact, qualifying for this treatment is fraught with difficulties. This seminar is directed to overcoming these obstacles, thereby making the application of hedge accounting more readily accessible.

Special attention is given to the question of how to design hedge effectiveness tests and how to measure hedge ineffectiveness, arguably the most challenging aspects of current GAAP for those seeking to qualify for hedge accounting treatment. Beyond the documentation requirements, financial reporting professionals are also charged with preparing correct journal entries and disclosures relating to derivatives. Determining correct earnings and OCI allocations and compiling appropriate disclosure amounts relating to ineffective hedge results and reclassification amounts are hardly trivialexercises,butour“hands-on”casestudieshave been designed to make these concepts and procedures accessible. Woven throughout the course will be material from the FASB agenda project that may fundamentally alter certain hedge accounting considerations.

PROGRAM DETAILS

April 25-26 Aria Resort Las Vegas, NV 295-35-13

June 25-26 Sentry/Sheraton New York, NY 295-10-13

Program Fee: $1,795


Preparation: None





AGENDA

• Introduction to Derivatives

• Alternative Accounting Treatments

• Interest Rate Swap Case Study

• Documentation Requirements

• Disclosures• Review of FAS 52 Issues

• Foreign Currency Hedging• Interest Rate Hedging• FAS 133 Definitions• International Standards

and FAS 133 Amendments• Other Related Topics

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how hedging transactions function and how to apply the revised FASB Statement 133 requirements, including how to make journal entries in specific situations and the appropriate financial statement disclosures.

Course LeaderIra G. Kawaller, President of Kawaller & Company• FounderandPresidentofKawaller&Co.,LLC,

a consulting firm that specializes in assisting commercial enterprises in their use of, and accounting for, derivatives instruments

• PastmemberoftheFinancialAccountingStandards Board’s Derivatives Implementation Group (DIG)

ACCOUNTING 12

SEC Reporting & Compliance*This course provides a sound grounding in SEC reporting and compliance for corporate financial executives and managers.

It is designed to give you a practical, hands-on experience in what’s required to prepare the Form 10-KAnnualReport,Form10-QQuarterlyReport,Form 8-K Current Report, and the proxy statement (Schedule 14A). The course also discusses current important issues on the SEC’s agenda such as Dodd-Frank initiatives, the JOBS Act, trends in SEC comments, XBRL, and IFRS. Course materials are continuously updated to try to give you the most current information on SEC issues. While the course focuses on full Form 10-K filers, smaller reporting companies have found it extremely useful as well. Actual reports and filings and small-group exercises are integrated into the course to demonstrate how the regulations are applied in practice and to reinforce your understanding of the topics.

In addition to the workbook manual, you will also receive an SEC Rules and Regulations Manual and gain insight into how to research information.

Seminar Focus• Practicaldiscussion of Exchange Act filing

requirements with an overview of the SEC’s integrated disclosure system

• EffectiveuseofNon-GAAPFinancialMeasures

• PreparingandfilingForms10-K,10-Q,and8-Kwithemphasis on key disclosures

• Dealingwithdisclosureandcomplianceissues,including Sarbanes-Oxley developments

• Managementrepresentationsoneffectivenessofdisclosure and internal controls and procedures

• AnalyzingactualSECfilings

• DealingwithSECstaffoninquiries,commentletters, discussions, and other matters

• Proxystatementpreparation

• Small-groupcaseexercises

Course Leader – Mary Anne BusseManaging Director, Great Disclosure, LLC

PROGRAM DETAILS

March 18-19 Aria Resort Las Vegas, NV 205-35-13



August 20-21 Hilton Union Square San Francisco, CA 205-70-13


Prerequisite: None

Preparation: None

Level of Knowledge: Basic




AGENDA

• The SEC, Its Operations, and Organization• Dealing Effectively with SEC Staff• Developing the Form 10-K Annual Report• Item by Item Analysis of Form 10-K Requirements• Non-GAAP Financial Measures• Preparing the Form 10-Q Quarterly Report• Current Reporting and the Expanded Form 8-K• Proxy Statement and the Annual Report to Shareholders• Current Hot Issues including Trends in SEC Comments,

XBRL, and SEC Reporting Using IFRS

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a basic understanding of how to prepare the SEC’s periodic reporting forms: 10-K Annual Report, 10-Q Quarterly Report, 8-K Current Report, as well as an understanding of how to comply with the annual proxy requirements.

Attend the SEC and MD&A courses for a Special Discount Fee of $2,595.*

SEC REPORTING SERIES13

MD&A Disclosures Workshop*The heightened interest in financial reporting and disclosure resulting from recent legislation and SEC rulemaking is causing an increased focus on the kinds and quality of Management’s Discussion and Analysis (MD&A) disclosures in SEC filings.

The program will emphasize recent SEC releases and other key MD&A developments, and consider what is required to implement the new rules and releases in practice.

Example MD&As and hands-on exercises involving actual MD&A disclosures are incorporated throughout the day. The exercises give you the opportunity in a real-world setting to evaluate and critique actual MD&As, discuss how they might be improved and apply those lessons to the attendees own MD&As.

Course Leader – Mary Anne BusseMary Anne Busse served for several years in various capacities with the Securities and Exchange Commission in Washington, DC, most recently as senior counsel in the Division of Corporation Finance. Ms. Busse currently serves as the managing director for Great Disclosure, LLC, a consulting firm providing training and assistance on securities disclosure, investor relations, and corporate communication issues. She consistently receives excellent ratings from participants for her knowledge of SEC issues and developments, the practical insight she provides from her extensive experience in dealing with SEC matters, and the effective way she uses to reinforce issues.

PROGRAM DETAILS

March 20 Aria Resort Las Vegas, NV 203-35-13

May 22 Sentry/ Hilton New York New York, NY 203-10-13

June 21 Summit/Hotel Monaco Chicago, IL 203-20-13

August 22 Hilton Union Square San Francisco, CA 203-70-13


Prerequisite: None

Preparation: None





AGENDA

• Overview of Management’s Discussion and Analysis Requirements

• Review and Analysis of Underlying MD&A Releases• Critical Accounting Policies and Estimates• Analysis of Example MD&As on Key Topical Issues• Goodwill Considerations• Cash Flow Disclosures• Impairment Testing Disclosures• Non-GAAP Financial Measure Disclosures• Leading Practices in Drafting Guidance• Known Trends versus Forward-Looking Information• Trends in SEC Comments

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a basic understanding of how to prepare the SEC’s Management’s Discussion and Analysis section of the Form 10-K Annual Report and 10-Q Quarterly Report, including the extent and kinds of disclosures the SEC deems appropriate.

Attend the SEC and MD&A courses for a Special Discount Fee of $2,595.*

SEC REPORTING SERIES 14

Bank SEC Reporting & Compliance*How to file the SEC periodic reports for banks and bank holding companies. This course provides a sound grounding in SEC reporting and compliance for corporate financial executives and managers of banks and bank holding companies.

It is designed to give you practical, hands-on experience in what’s required to prepare the Form10-KAnnualReport,Form10-QQuarterlyReport, Form 8-K Current Report, and the proxy statement (Schedule 14A). The course also discusses current important issues on the SEC’s agenda, trends in Dodd-Frank initiatives, the JOBS Act, trends in SEC, SEC comments, XBRL, and IFRS. The course is similar to our SEC Reporting & Compliance course, except that it emphasizes bank specific issues such as Industry Guide 3 and Article 9 of Regulation S-X detailing bank-financial statement requirements. Actual bank SEC filings are integrated into the course to demonstrate how the regulations are implemented in practice.

In addition to the workbook manual, you will also receive an SEC Rules and Regulations Manual and gain insight into how to research information.

Course Leader – Mary Anne BusseManaging Director, Great Disclosures, LLC

Course Leader – KPMG LLP Banking Professional

PROGRAM DETAILS



Prerequisite: None

Preparation: None





AGENDA

• The SEC, Its Operations, and Organization• Dealing Effectively with SEC Staff• XBRL• SEC Reporting Using IFRS• Developing the Form 10-K Annual Report• Form 10-Q Quarterly Report• The Item Requirements of Form 10-K, including Industry

Guide 3 and Article 9 of Regulation S-X• New Form 8-K Current Report• Proxy Statements

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a basic understanding of how to prepare the SEC’s periodic reporting forms for banks and bank holding companies: 10-K Annual Report, 10-Q Quarterly Report, 8-K Current Report, as well as an understanding of how to comply with the annual proxy requirements for banks.

Attend the Bank SEC and Bank MD&A courses for a Special Discount Fee of $2,595.

*

SEC REPORTING SERIES15

Bank MD&A Disclosures Workshop*The heightened interest in financial reporting and disclosure resulting from recent legislation and SEC rulemaking is causing an increased focus on the kinds and quality of Management’s Discussion and Analysis (MD&A) disclosures in SEC filings.

The program will emphasize recent SEC releases and other key MD&A developments applicable to banks and bank holding companies, and consider what is required to implement rules and releases in practice. Example MD&As and hands-on exercises involving actual MD&A disclosures are incorporated throughout the day. The exercises give you the opportunity in a real-world setting to evaluate and critique actual MD&As, discuss how they might be improved and apply those lessons to the attendees own MD&A.

Course Leader – Mary Anne Busse

PROGRAM DETAILS



Prerequisite: None

Preparation: None





AGENDA

• Overview of Management’s Discussion and Analysis Requirements

• Review and Analysis of Underlying MD&A Releases• Critical Accounting Policies and Estimates• Analysis of Example MD&As on Key Topical Issues• Goodwill Considerations• Cash Flow Disclosures• Impairment Testing Disclosures• Non-GAAP Financial Measure Disclosures• Leading Practices in Drafting Guidance• Known Trends versus Forward-Looking Information• Trends in SEC Comments

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a basic understanding of how to prepare the SEC’s Management’s Discussion and Analysis section of the Form 10-K Annual Report and 10-Q Quarterly Report for banks and bank holding companies, including the extent and kinds of disclosures the SEC deems appropriate.

Attend the Bank MD&A Disclosures Workshop and the Bank SEC for a Special Discount Fee of $2,595.

*

SEC REPORTING SERIES 16

Modeling & Projecting Financial Statements*Weaving business forecasts into spreadsheet-based financial projections

This two-day workshop is for professionals in valuation, corporate finance, planning and budgeting, investment banking, asset management, fixed income research, and equity research. It is intended to help you weave business and financial forecasts into spreadsheet-based projections of financial statements. These projections are designed to help you value a business, test future scenarios, and provide an integrated view of a business. The workshop will also discuss tools and techniques intended to make you more efficient and effective in developing models.

The Course Focus• Introductiontomodelinganddesign:Components

of a financial statement model; Skills needed for modeling; Excel overview; Design choices

• Efficientmodelingandbestpractices• Buildingblocksofmodelsandstep-wise

development: Enterprise activities– Forecasting EBITDA by forecasting sales and

operating expenses– Forecasting working capital requirements for

future business activity– Forecasting capital expenditures, PP&E, and

depreciation– Non-current operating assets and liabilities:

Modeling multi-period effects: When revenues are collected over multiple periods, or expenses are incurred over multiple periods

– Forecasting reserves and allowances– Modeling current and deferred taxes

• Buildingblocks:Financingactivities– Understanding and forecasting enterprise free

cash flows: Contrasting three approaches to measurement of free cash flows: cash-flow budgeting, equity valuation, and credit risk analysis

– Forecasting funding needs and interest expense– Ensuring that the firm meets its debt-to-equity

ratio constraints or debt-to-EBITDA constraints– Meeting seasonal funding needs via revolving line

of credit• Overviewofintegratedmodelsandtheirdrivers• Valuation

– Cost of capital and risk– Growth and terminal values

• Modelingstockoptions,leases,equityinvestments,and intangible assets

PROGRAM DETAILS





Preparation: None



Field of Study: Finance


AGENDA

• Seven Key Value Drivers• Operating Activities: Growth and Margins• Investing Activities• Modeling Multiperiod Effects: Noncurrent Assets and

Liabilities• Free Cash Flows and Funding Needs• Financing Activities• Modeling Taxes• Risk and Cost of Capital; Growth and Terminal Values• Modeling Special Topics – Leases, Stock Options, Equity

Investments, Intangible Assets

LEARNING OBJECTIVE

Using lecture, detailed Excel-based examples, and exercises, this course is designed to give participants an understanding of how to develop their own financial statement models, allowing them to more efficiently and effectively analyze information.

Attend Modeling & Projecting Financial Statements with Analyzing Corporate Performance for a Special Discount Fee of $2,895.

Prerequisites• Youmust bring a laptop with Excel 2007 or

above to the workshop to build models.• NoInternetaccessisrequiredduringtheworkshop.• AworkingknowledgeofExcel,butadvanced

knowledge such as macros, is not required.• Agoodknowledgeofaccountingtopicssuchas

indirect cash flows, leases, taxes, and options is necessary.

Please note: The workshop is not designed for experienced modelers with specific advanced questions.


*


17

PROGRAM DETAILS





Preparation: None





AGENDA

• Seven Key Value Drivers• Operating Activities: Growth and Margins• Investing Activities• Modeling Multiperiod Effects: Noncurrent Assets and

Liabilities• Free Cash Flows and Funding Needs• Financing Activities• Modeling Taxes• Risk and Cost of Capital; Growth and Terminal Values• Modeling Special Topics – Leases, Stock Options, Equity

Investments, Intangible Assets

LEARNING OBJECTIVE

Using lecture, detailed Excel-based examples, and exercises, this course is designed to give participants an understanding of how to develop their own financial statement models, allowing them to more efficiently and effectively analyze information.

Analyzing Corporate Performance Using Value Drivers*An Integrated Framework Linking Corporate Performance to Business Value

This one-day seminar is develops an integrative framework that links overall equity value to seven key value drivers. It then breaks down those value drivers into subcomponents for analysis. The program also explains how accounting choices affect these value drivers and how one can separate the impact of accounting choices from underlying economics.

You will work through financial statements of real companies throughout the seminar and use Excel spreadsheets to analyze companies. This seminar will be useful to those in financing planning and analysis groups who need to develop financial ratios and metrics to benchmark and compare performance of business units, competitors, and potential acquisition targets.

Seminar FocusDuring this program participants will:

• Identify the key financial ratios that measure value drivers

• Discover a framework that links these value drivers to shareholder value

• Understand how business strategy and management actions affect these key value drivers

• Analyze the cash needs of a business

• Separate the impact of accounting choices from economic fundamentals

• Compare real companies to understand how and why they differ in shareholder value creation

• Link financial statement analysis to valuation models

Prerequisites• YouMUST BRING A LAPTOP with Excel to the

workshop to build models

• NoInternetaccessisrequiredduringtheworkshop

• AworkingknowledgeofExcel,butadvancedknowledge such as macros, is not required

• Agoodknowledgeofaccountingisessentialforthis program.


PROGRAM DETAILS

May 29 Sentry/Hilton New York New York, NY 294-10-13




Preparation: None





AGENDA

• The Seven Value Drivers Framework• Tradeoffs between the Value Drivers• Measuring Return on Investment Consistently• Profitability and Margins• Volume and Turnover• Free Cash Flows• Accounting Choices and Ratios• Leverage• Credit Risk and Interest• Taxes, Payouts, and Growth• Risk, Multiples, and Valuation

LEARNING OBJECTIVE

Using lecture, detailed Excel-based examples, and exercises, this course is designed to give participants an understanding of how to review financial statements, allowing them to more efficiently and effectively analyze information.

Attend Analyzing Corporate Performance with Modeling and Projecting Financial Statements for a Special Discount Fee of $2,895.

*


18

Mastering Acquisitions and BuyoutsRoadmap to understanding the risks and rewards

In the acquisition arena, successful companies work hard to develop and execute strategies that are achievable and that enhance value. They conduct disciplined due diligence. They pay close attention to legal and tax traps and opportunities. They negotiate within carefully crafted parameters. They empower their transition teams long before the closing. In short, successful buyers and sellers never lose sight of the endgame: to recognize, measure, and then create lasting incremental value.

Whether you seek to capture new product or regional markets, acquire scarce resources, cut costs—or to translate existing value into liquidity—this program can give you important insights and the broad perspective that you need. The program is aimed at corporate owners, executives, and managers tasked with making tough deals happen. Program speakers have spent long careers planning for, identifying, structuring, valuing, negotiating, closing, and putting together acquisitions and buyouts. They will share with you their practical front-line experiences.

As the M&A world changes, so do these sessions. In fact, many who attend come back for a refresher session years later. Past attendees have commented on how much they enjoyed participatinginthesmall-group“acquisitionteam”casestudy,inwhichtheythoughtthroughwhat they would have done in a real-world M&A situation led by one of the program speakers—with a surprising outcome. During the case, you’ll evaluate an acquisition target, price and structure a deal, and formulate your negotiating approach, later comparing your results with what actually happened.

PROGRAM DETAILS

April 8-9 Argonaut Hotel San Francisco, CA 452-30-13

June 10-11 Sentry/Hilton New York New York, NY 452-10-13

Program Fee: $1,895

Prerequisite: None

Preparation: None



Field of Study: Finance 15 Hours; Taxes 1 Hour


AGENDA

• Today’s Deal Marketplace• Structuring the Deal: The Tax Side• Finding the “Right” Deal• Getting Ready: How the Sellers (Should!) Prepare• Valuing the Target, Making the Bid, and Setting the Price• Special Case: Buyouts• Negotiating Tips• Structuring the Deal: The Legal Side• Harvesting the Upside: Business Integration• Due Diligence: When, How, and How Much• The Merger Simulator Case Study – Putting It All Together

LEARNING OBJECTIVE

Using lecture, group dialogue, questions and answers, examples, and an intensive half-day case study, this course is designed to give participants an understanding of what is required to complete a successful merger, acquisition, or buyout, from gaining an understanding of the current M&A environment and of the steps necessary to navigate the many pitfalls that can cause a transaction to fail.


19

PROGRAM DETAILS

April 8-9 Argonaut Hotel San Francisco, CA 452-30-13

June 10-11 Sentry/Hilton New York New York, NY 452-10-13

Program Fee: $1,895

Prerequisite: None

Preparation: None



Field of Study: Finance 15 Hours; Taxes 1 Hour


AGENDA

• Today’s Deal Marketplace• Structuring the Deal: The Tax Side• Finding the “Right” Deal• Getting Ready: How the Sellers (Should!) Prepare• Valuing the Target, Making the Bid, and Setting the Price• Special Case: Buyouts• Negotiating Tips• Structuring the Deal: The Legal Side• Harvesting the Upside: Business Integration• Due Diligence: When, How, and How Much• The Merger Simulator Case Study – Putting It All Together

LEARNING OBJECTIVE

Using lecture, group dialogue, questions and answers, examples, and an intensive half-day case study, this course is designed to give participants an understanding of what is required to complete a successful merger, acquisition, or buyout, from gaining an understanding of the current M&A environment and of the steps necessary to navigate the many pitfalls that can cause a transaction to fail.

23rd Annual Accounting and Financial Reporting SymposiumDecember 5-6 • Las Vegas, NV

Course 209-75-13

The symposium is designed for corporate financial executives from both private and public companies who desire an update on the more important financial accounting and reporting developments over the past year. The program also will discuss other important topics impacting the responsibilities of the audience.

Those who have attended past sessions have pointed out that one advantage of the program is that it includes technical compliance topics, along with discussions of leading practices in financial leadership. Speakers are leading executives from industry, accounting, and legal professions who are involved with the issues every day. They will address recent technical pronouncements and guidance from the FASB and SEC. In addition, they will share with you their experiences in dealing with some of the more important leadership issues that have helped their companies compete more effectively in today’s environment.

PROGRAM DETAILS

December 5–6 Aria Resort Las Vegas, NV 209-75-13

Program Fee: $1,695Prerequisite: NonePreparation: NoneLevel of Knowledge: UpdateRecommended CPE Credits: 16 HoursTentative Fields of Study: Accounting Business Management Taxes Delivery Method: Group Live

LEARNING OBJECTIVE

This annual symposium updates corporate financial executives on the more important financial and other management issues that impact their areas of responsibility over the near term and for year-end reporting.

Annual Updates 20

Mid-Year Accounting UpdateJune 6 • New York, NY

Course 210-10-13

The Mid-Year Accounting Update is designed for corporate financial executives from both private and public companies who desire an update on major FASB and SEC pronouncements and developments. This seminar will focus on those issues that are of most importance and provide you with an understanding of what you need to be aware of when implementing the pronouncements in practice.

This program will be lead by partners from KPMG’s Department of Professional Practice who deal with the topics on a recurring basis, and who are responsible for providing implementation guidance on what’s required when applying financial accounting standards and SEC regulations.

PROGRAM DETAILS

June 6 Sentry Centers Seventh/Hilton New York, NY 210-10-13

Program Fee: $1,195Prerequisite: NonePreparation: NoneLevel of Knowledge: UpdateRecommended CPE Credits: 8 HoursField of Study: AccountingDelivery Method: Group Live

LEARNING OBJECTIVE

Using lecture and interactive discussion, this program is designed to provide corporate financial executives with an analysis of the more important financial and other management issues that will impact their areas of responsibility over the near and longer term.

Annual Updates 21

PROGRAM DETAILS

June 6 Sentry Centers Seventh/Hilton New York, NY 210-10-13

Program Fee: $1,195Prerequisite: NonePreparation: NoneLevel of Knowledge: UpdateRecommended CPE Credits: 8 HoursField of Study: AccountingDelivery Method: Group Live

LEARNING OBJECTIVE

Using lecture and interactive discussion, this program is designed to provide corporate financial executives with an analysis of the more important financial and other management issues that will impact their areas of responsibility over the near and longer term.

IFRS – Practical Application and Comparison to U.S. GAAP

May 20 – 22, Las Vegas, NV (341-35-13) August 21 – 23, New York, NY (341-50-13)

FASB Accounting Course

May 16 – 17, Washington, DC (240-15-13) May 20 – 21, Las Vegas, NV (240-35-13) June 19 – 20, San Francisco, CA (240-30-13) August 19 – 20, Chicago, IL (240-60-13)

Revenue Recognition

May 22, Las Vegas, NV (251-35-13) June 7, New York, NY (251-10-13) June 21, San Francisco, CA (251-30-13) August 21, Chicago, IL (251-60-13)

Accounting for Income Taxes

May 14 – 15, New York, NY (245-10-13) June 4 – 5, Las Vegas, NV (245-35-13) June 25 – 26, Chicago, IL (245-20-13) August 20 – 21, New York, NY (245-50-13)

Advanced Accounting for Income Taxes

May 16 – 17, New York, NY (345-10-13) June 6 – 7, Las Vegas, NV (345-35-13) June 27 – 28, Chicago, IL (345-20-13) August 22 – 23, New York, NY (345-50-13)

Accounting for Leases

June 17, Las Vegas, NV (244-35-13)

Accounting for Business Combinations

May 22 – 23, New York, NY (261-10-13) June 18 – 19, Las Vegas, NV (261-35-13)

Accounting for Foreign Operations

June 3, New York, NY (297-10-13)

June 14, Las Vegas, NV (297-35-13))

Accounting for Foreign Currency and Interest Rate Derivatives

April 25 – 26, Las Vegas, NV (295-35-13) June 25 – 26, New York, NY (295-10-13)

Accounting for Share-Based Payments


Statement of Cash Flows

May 13, New York, NY (256-10-13) June 13, Las Vegas, NV (256-35-13) June 24, Chicago, IL (256-20-13)

Mastering Acquisitions and Buyouts

April 8 – 9, San Francisco, CA (452-30-13) June 10 – 11, New York, NY (452-10-13)

Modeling & Projecting Financial Statements


Analyzing Corporate Performance Using Value Drivers

May 29, New York, NY (294-10-13)


SEC Reporting & Compliance Course

March 18 – 19, Las Vegas, NV (205-35-13) May 20 – 21, New York, NY (205-10-13) June 19 – 20, Chicago, IL (205-20-13) August 20 – 21, San Francisco, CA (205-70-13)

MD&A Disclosures Workshop

March 20, Las Vegas, NV (203-35-13) May 22, New York, NY (203-10-13) June 21, Chicago, IL (203-20-13) August 22, San Francisco, CA (203-70-13)

Bank SEC Reporting & Compliance Course

June 10 – 11, Las Vegas, NV (208-35-13)

Bank MD&A Disclosures Workshop


23rd Annual Accounting & Financial Reporting Symposium

December 5 – 6, Las Vegas, NV (209-75-13)

Mid-Year Accounting Update

June 6, New York, NY (210-10-13)

Spring – Summer 2013 KPMG Learning | Executive Educations

LOCATION DETAILS FOR ALL KPMG LEARNING | EXECUTIVE EDUCATION PROGRAMSNOTE: The hotel location for each course is specified in the course details

* Short walking distance from hotels to meeting site

LOCATION DETAILS FOR ALL KPMG LEARNING | EXECUTIVE EDUCATION PROGRAMSNOTE: The hotel location for each course is specified in the course details

• Chicago, IL MEETING SITE: Summit Executive Centre 205 N. Michigan Avenue 10th Floor Boulevard Towers South Chicago, IL 60601 888-887-2070 HOTEL SITE: Hotel Monaco Chicago 225 North Wabash Avenue Chicago, IL 60601 866-610-0081

• Las Vegas, NV Aria Resort 3730 Las Vegas Blvd. Las Vegas, NV 89158 866-359-7111 The Bellagio 3600 South Las Vegas Blvd Las Vegas, NV 89109 702-693-7111 Caesars Palace 3570 South Las Vegas Blvd Las Vegas, NV 89109 702-731-7110

• New York, NY MEETING SITE Sentry Centers 810 Seventh Avenue New York, NY 10019 888-730-7307 HOTEL SITES: Hilton New York 1335 Avenue of the Americas New York, NY 10019 800-445-8667 Sheraton NY Hotel and Towers 811 Seventh Avenue New York, NY 10019 888-627-7067

• San Francisco, CA Argonaut Hotel 495 Jefferson Street San Francisco, CA 94109 415-563-0800 Hilton Union Square 333 O’Farrell Street San Francisco, CA 94102 888-627-7196

• Washington, DC The Madison 1177 15th Street NW Washington, D.C. 20005 800-424-8577

Program Fee and Refund PolicyThe fees indicated for each course cover all learning materials, instruction, and luncheons. Make checks payable to KPMG LLP. Discounts available for 1st time Executive Education registrants or multiple attendees from the same company. KPMG Alumni, full-time students and university faculty may also be eligible for a discount. Please contact KPMG Learning at [email protected] for more information.

Participants who notify the registrar more than 14 days before a session may receive a refund of their tuition less a $185 administrative service charge. Registrants canceling within 14 days of a session will receive full credit to a future program. Your credit is good up to one year from the date of the session for which you originally registered. Registrants failing to attend a session or not canceling at least one (1) business day before the session will be assessed the full program fee.

Attire – Casual business attire recommended.

To Register:

ONLINE: www.execed.kpmg.comBY PHONE: 201-505-6062BY MAIL (Checks only): KPMG LLP – Executive Education PO Box 120001 – Dept. 0503 Dallas, TX 75312-0503

Please include the course number of the course you are registering for on the check.

For more information regarding administrative policies, or for further assistance, please contact our offices at 201-505-6062 or by e-mail at [email protected].

Registration Form and Information – SPRING – SUMMER 2013

KPMG NASBA sponsor #: 103077

Continuing Education CreditKPMG LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to The National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417; Web site: www.nasba.org.

1. First Name Last Name

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2. First Name Last Name

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Enroll me in the following program (s) (for multiple registrations, please copy this form):

Program Course No. Registration Fee $ Date Location

Program Course No. Registration Fee $ Date Location

KPMG Learning Executive Education

3 Chestnut Ridge Road Montvale, NJ 07645-0435

SPRING – SUMMER 2013

KPMG LearningExecutive EducationContinuing Education for Corporate Executives and Their Staffs

www.execed.kpmg.com

© 2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMGInternationalCooperative(“KPMGInternational”),aSwissentity. Allrightsreserved.TheKPMGname,logoand“cuttingthroughcomplexity” are registered trademarks or trademarks of KPMG International. NDPPS 103496

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