American Institute of CPAs

This workshop is not available as part of the Online or Flex Pass registration options. This session will provide an understanding of fundamental concepts of construction accounting and auditing.

Participants will:

Learn basics on construction accounting, including understanding users of financial statements
Understand what makes construction contractor financial statements unique
Understand impact of Topic 606 on accounting and auditing for construction contractors
Learn risks associated with auditing construction contractors, and applying risks to audit plan and procedures.

Real Estate Partnership Tax

Dec 5, 2018 9:00am ‐ Dec 5, 2018 12:00pm

Identification: COR18102

This workshop is not available as part of the Online or Flex Pass registration options. We will cover sections 704, 752 and related topics. If new guidance has been issued, that will be covered as well.

Learning Objectives:

Understand economic effects
Master 704(c) recovery methods
Learn how to compute and recompute debt allocations
Partnership Update

Real Estate - Valuation Approaches, Property Types and Trends

Dec 5, 2018 1:00pm ‐ Dec 5, 2018 4:00pm

Identification: COR18103

This workshop is not available as part of the Online or Flex Pass registration options. Valuation continues to be a focus of regulators. Further, capital from many sources continues to flow to core as well as special use / alternative property types. This session will focus on general real estate valuation concepts and methodologies, market pricing and dynamics, and a discussion of how these concepts apply to special use / alternative real estate.

Learning Objectives:

Develop an understanding of valuation concepts related to real estate touching on general concepts and methodologies and application in the valuation of standard and non-standard property types.
Develop an understand of capital sources and pricing dynamics
Develop an understanding for the application of these methodologies in valuation for tax and financial reporting

Construction Tax

Dec 5, 2018 1:00pm ‐ Dec 5, 2018 5:00pm

Identification: COR18104

This workshop is not available as part of the Online or Flex Pass registration options. This session will focus on the impact of the Tax Cut and Jobs Act on entity selection for income tax purposes. Discussion overview of the changes to pass-through entities and C-Corporations as well as an analysis of both tax and non-tax advantages/disadvantages of entity choice.

Learning Objectives include:

Providing an overview of the TCJA legislative changes to the income taxation of pass-through entities and C-Corporations.
Reviewing entity selection criteria post TCJA.

Welcome Remarks & Construction of the Raiders Stadium

Dec 6, 2018 8:00am ‐ Dec 6, 2018 9:00am

Identification: COR1801

This 50-minute overview will provide insights into the pursuit, planning and construction of the $1.4B, 65,000-seat Las Vegas Stadium. As the new home of the recently relocated NFL Raiders franchise and the UNLV Runnin’ Rebels, this project is considered by many to be the future of sports stadiums.

Objectives:

Take a journey down the local and political path the community took to come together in order to entice, approve, and lay the groundwork legislatively and financially for this new icon in Las Vegas.

Learn about the economic impacts a project of this magnitude has on Las Vegas and the wide range of added benefits a unique building like this brings to the Entertainment Capital of the World.

Tax and Legislative Update

Dec 6, 2018 9:05am ‐ Dec 6, 2018 10:20am

Identification: COR1802

This session will provide an inside look at Washington, DC and what the spending decisions, tax reform, and infrastructure proposals mean to companies competing to be profitable in the industry.

This session will help you to:

Recognize the tangible opportunities policy makers have to impact your bottom line
Recommend appropriate strategies based on possible public policy outcomes
Gain realistic knowledge of complexity of policy decision making

Revenue Recognition - What Did We Learn from Public Companies?

Dec 6, 2018 10:50am ‐ Dec 6, 2018 12:05pm

Identification: COR1804

Calendar year end public companies adopted the new revenue recognition standard, ASC 606: Revenue from Contracts with Customers, in the first quarter of 2018. Hear from the Global Leader of the Engineering and Construction industry for EY what impacts were felt by public companies upon adoption, including changes in revenue recognition methods and policies, classification of contract assets and liabilities, impact on tax accounts and new disclosures.

Learning Objectives:

To identify key changes in revenue recognition that will be required upon adoption of the new revenue recognition standard, as disclosed by those who have already adopted the standard.
To identify new methods of classification of contract relate

CFO Panel

Dec 6, 2018 10:50am ‐ Dec 6, 2018 12:05pm

Identification: COR1805

This session will be a Q & A on:

How to be an effective CFO in the Real Estate Industry
Responsibilities and necessary characteristics of a Real Estate industry CFO
We will also identify key areas of focus and risks

Audit Readiness: The CPA Side

Dec 6, 2018 1:05pm ‐ Dec 6, 2018 2:20pm

Identification: COR1806

The session will focus on what audit procedures you can perform during the interim period. And how you link those procedures into your year-end field work for the engagement.

Identify what audit tasks can be pulled out of busy season and done now.
Utilize roll forwards in high risk areas.
Learn how to link the interim procedures to your fieldwork.

Analysis of WIP Schedules Focusing on Risk Areas

Dec 6, 2018 1:05pm ‐ Dec 6, 2018 2:20pm

Identification: COR1807

This session will focus on how to perform an analysis of WIP schedules, review of contract risk assessment, highlight real life examples of WIP schedule issues encountered.

Understand how to analyze WIP schedule and identify riskier projects
Review and discuss real life examples of WIP presentation issues and impact to financial statements

Displaying 1 - 10 of 53
First
1
2
3
4
5
Last