ASC 815 & ASC 820 Updates in 2014
Overview:The Financial Accounting Standards Board (FASB) has issued two key provisions effecting financial statement preparation and disclosures surrounding offsetting of derivative financial instruments. A panel of key thought leaders and practitioners will address important topics and issues related to ASC 815 and ASC 820, in a substantial two-hour live webcast.
The faculty will discuss the following topics:
- Key Provisions of ASU 2011-11 and ASU 2013-01, Balance Sheet Offsetting - Practical Implementation and FAQ’s
- ASC 820, a look back at implementation issues
This is a must attend event for preparers and users/analysts, CPAs, valuation analysts, finance directors, auditors and other related professionals to better equip you with the right know-how of the latest developments in ASC 815, Balance Sheet Offsetting and ASC 820, Fair Value Measurement.
Ralph M. Natilli, CPA, Principal,
- 815 asE
Christopher Esposito, Partner,
Deloitte & Touche LLP
- SEC comments on 820
Matthew Goldberg, Director - Valuation Services,
- Valuations on increased activity, tie into SEC comments
Who Should Attend:
- Preparers and users/analysts
- Valuation Analysts
- Finance Directors
- And other interested professionals
Ralph is a principal based in Rothstein Kass’ Roseland, New Jersey office and specializes in providing financial reporting, tax and accounting services to clients in the financial services industry. He has experience working with a variety of clients including domestic and offshore investment funds, funds of funds, investment advisors and related management entities. In addition, Ralph serves as Co-Chairman of the Firm’s Financial Services Best Practices Committee. He is a certified public accountant in New York, New Jersey and Massachusetts.
Ralph is a principal based in Rothstein Kass’ Roseland, New Jersey office and specializes in providing financial reporting, tax and …
Chris is a Partner in Deloitte’s Financial Instrument Valuation & Securitization group in New York. He provides audit support for portfolio valuations in the areas of mortgage-backed securities, asset-backed securities, and related derivatives and structured securities and performs critical reviews of third-party and proprietary valuation models and methodologies. Chris also has experience in the Securitization advisory business, assisting clients in dealing with operational, market, liquidity and legal risks associated with holding and administering structured products.
Chris has served clients as part of Deloitte’s Securitization practice for 18 years and has experience developing models and performing transaction document reviews on a broad array of new issuance structured products including RMBS, CMBS, CDOs and other Asset Backed Securities. Chris has assisted investment banks and asset managers in performing agreed upon procedures, closing over 600 CDO transactions with an aggregate capitalization exceeding 200 billion dollars.
Chris serves as a Financial Instruments and Valuation Subject Matter Resource for Deloitte and is regularly consulted on matters relating to valuation of complex financial instruments.
Chris is a Partner in Deloitte’s Financial Instrument Valuation & Securitization group in New York. He provides audit support for …
Matthew Goldberg is a Director in the Seattle office of BDO Consulting and leads the firm's Complex Financial Instruments Practice. Having more than 10 years of consulting and financial services experience, he has performed valuation analyses for clients in numerous industries including energy, life sciences, technology, media, industrial, retail, and manufacturing.
Mr. Goldberg has extensive experience valuing a wide range of complex derivatives including adjustable stock options and warrants, restricted stock units, performance-based shares, convertible debt instruments, and other hedging instruments such as interest rate swaps and put/call strategies.
He has been involved in numerous engagements including assisting management in strategic planning, performing projects for financial reporting and tax reporting, and providing consulting services related to mergers and acquisitions.
Mr. Goldberg has worked on numerous valuation assignments for purposes of ASC 718 and ASC 805 intangible asset valuation and purchase price allocations, ASC 350 goodwill impairment analyses, and international tax valuations.
Prior to joining BDO, Mr. Goldberg worked in Ernst & Young LLP's Transaction Advisory Services Practice providing valuation services. His experience includes providing consulting services for buy- and sell-side transactions, investment banking, preacquisition due diligence, and business interruption analyses.
Matthew Goldberg is a Director in the Seattle office of BDO Consulting and leads the firm's Complex Financial Instruments Practice. …
Print and review course materials
Method of Presentation:
On-demand Webcast (CLE)
NASBA Field of Study:
2.0 CPE (Not eligible for QAS (On-demand) CPE credits)
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About Rothstein Kass
Rothstein Kass provides audit, tax, accounting and advisory services to hedge funds, funds of funds, private equity funds, broker-dealers and registered investment advisors. The firm is recognized internationally as a top service provider to the industry through its Financial Services Group. The Financial Services Group consults on a wide range of organizational, operational and regulatory issues. The firm also advises on fund structure, both inside and outside the United States, compliance and financial reporting, as well as tax issues from a federal, state, local and international compliance perspective. Rothstein Kass has offices in Boston, California, Colorado, Massachusetts, New Jersey, New York, Texas and the Cayman Islands.
About Deloitte & Touche LLP
Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management and tax services to selected clients. These firms are members of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee. Each member firm provides services in a particular geographic area and is subject to the laws and professional regulations of the particular country or countries in which it operates. DTTL does not itself provide services to clients. DTTL and each DTTL member firm are separate and distinct legal entities, which cannot obligate each other. DTTL and each DTTL member firm are liable only for their own acts or omissions and not those of each other. Each DTTL member firm is structured differently in accordance with national laws, regulations, customary practice, and other factors, and may secure the provision of professional services in its territory through subsidiaries, affiliates and/or other entities.
About BDO Consulting
BDO Consulting provides investigation, litigation, business restructuring, valuation, and risk advisory, services to clients in the United States and internationally. Our highly experienced and well-credentialed professionals leverage the global industry and forensic accounting knowledge of the BDO international network, providing rapid, strategic advice to assist our clients. We are a multidisciplinary team consisting of certified fraud examiners, forensic accountants, certified computer forensics specialists, database specialists, certified e-discovery specialists and former members of law enforcement.
BDO Consulting is a division of BDO USA, a Delaware limited liability partnership and the U.S. member of BDO International Limited. BDO is the brand name for BDO USA, LLP, a U.S. professional services firm providing assurance, tax, financial advisory and consulting services to a wide range of publicly traded and privately held companies. For more than 100 years, BDO has provided quality service through the active involvement of experienced and committed professionals. The firm serves clients through 49 offices and more than 400 independent alliance firm locations nationwide.