1. FAS 109
A 65-page handout
- Basics of liability method
- Valuation allowances
- Interim reporting
Cyndi Fukushima, Ernst & Young
Donna Anderson, Ernst & Young
2. FIN 48/Transfer Pricing
A 71-page handout
- Overview and illustration
- Application of FIN 48
- Subsequent recognition, derecognition and measurement
- Disclosure
- SOX
- Circular 230
- IRS examination process
- An approach to dealing with transparency with respect to transfer pricing
- Permanent establishment matters
Mike Donohue, Gardere Wynne Sewall, Dallas, TX
Cym Lowell, Gardere Wynne Sewall, Dallas TX
Daniel Leightman, Gardere Wynne Sewall, Dallas TX
3. A Case Study in Special Tax Accounting Situations
A 100-page handout
- Checklist of potential tax issues or positions
- Illustrations
- Technical tax matters
- FIN 48
- SFAS No. 109
- SOX
Mike Donohue, Gardere Wynne Sewall, Dallas, TX
Cym Lowell, Gardere Wynne Sewall, Dallas TX
E. Daniel Leightman, Gardere Wynne Sewall, Dallas TX
Cyndi Fukushima, Ernst & Young
Donna Anderson, Ernst & Young
4. Sarbanes-Oxley
A 34-page handout
- Overview of Sarbanes-Oxley
- Development and documentation of internal controls
- Relationship with auditing firm
- Impact of material weakness
- Attorney-client privilege
Mark Martin, Gardere Wynne Sewall, Houston, TX
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5. FAS 502
A 25-page handout
- Overview of FAS 52
- Functional Currency
- Remeasurement process
- Translation process
Sadler Nelson, Ernst & Young
John Rodgers, Ernst & Young
6. Income Tax Accounting for International Operations
A 54-page handout
- Relationship to other financial accounting matters and planning under FIN 48 and FASB statement 109
- Earnings of foreign subsidiaries
- Stock options
- Non-qualified deferred executive compensation
- Treasury stock method of accounting – FASB Statement
- IRC Section 338 and push down accounting
E. Daniel Leightman, Gardere Wynne Sewall, Houston, TX
7. Accounting for Equity Compensation FAS 123
A 50-page handout
- Accounting for stock based compensation
- Valuations
- Income tax accounting – considerations – APIC tracking
- Auditing and implementation considerations
Peter Klinger, BDO Seidman
8. Impact of Acquisitions of Earnings per Share
A 44-page handout
- Purchase accounting overview
- Tax accounting treatment of goodwill
- Post acquisition events
- Purchase accounting update – new rules FAS 14 (R)
Tony Rebelo, Ernst & Young
John Rodgers, Ernst & Young
ATTEND A LIVE CONFERENCE ON THE SUBJECT!
May 19 & 20 - Dallas
August 11 & 12 - Chicago
November 10 & 11 - New York
Click here for more information
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