Financial Reporting Framework for Small and Medium Size Entities
Dec 5, 2019 2:30pm ‐ Dec 5, 2019 3:45pm
Identification: COR1917
This session will provide an overview of the FRF-SME framework and discuss using this framework as an alternative solution to adopting the Revenue Recognition and Lease Standards required by US GAAP.
- Provide an overview and understanding of the framework and how it compares to US GAAP.
- Provide insight and lessons learned from experiences with companies who have adopted the FRF - SME as their accounting and reporting framework.
- Discuss issues adopting Topic 842.
Opportunity Zones - Tax Perspective and Update
Dec 5, 2019 2:30pm ‐ Dec 5, 2019 3:45pm
Identification: COR1918
As part of the Tax Cuts and Jobs Act, Opportunity Zones, which originally flew under the radar, has been at center stage over the last year. This session will provide updates on proposed regulations as these rules continue to evolve.
- Learn basic structuring strategies to maximize the benefits of an Qualified Opportunity Fund
- Gain insight as to how Opportunity Zones have affected the commercial real estate market
Trends in Construction Contract Terms and Risk Mitigation
Dec 5, 2019 4:15pm ‐ Dec 5, 2019 5:05pm
Identification: COR1919
- To identify construction contract terms that unreasonably shift risk to one of the contracting parties.
- How to address terms to balance or mitigate the risk.
Accounting for Joint Ventures
Dec 5, 2019 4:15pm ‐ Dec 5, 2019 5:05pm
Identification: COR1920
- We will explain what determinations for accounting methods and policies that need to be made at the joint venture entity level.
- We will also discuss the various methods used to account for the investment and earnings of a joint venture at the joint venture member level and the required disclosures needed in the financial statements.
Innovative Grocery Chain Concepts: Will They Be A Reality
Dec 5, 2019 4:15pm ‐ Dec 5, 2019 5:05pm
Identification: COR1922
Valuation Topics and Discussion
Dec 5, 2019 4:15pm ‐ Dec 5, 2019 5:05pm
Identification: COR1923
Valuation continues to be a focus of regulators, investors, auditors and other stakeholders. This session will focus on general real estate valuation concepts and methodologies with a discussion of the current valuation landscape and valuation topics related to financial reporting.
- Develop an understanding of valuation concepts related to real estate touching on general concepts and methodologies and application of these methodologies
- Current topics related to real estate valuation for financial reporting
To Aggregate, or Not to Aggregate (under 199A)
Dec 5, 2019 4:15pm ‐ Dec 5, 2019 5:05pm
Identification: COR1924
This session will evaluate when pass-through entities can and should or should not be aggregated for purposes of 199A, factors to consider in making this determination - including examples - and other relevant issues to consider.
- Learn the relevant rules for when pass-through entities can be aggregated together.
- Learn how to effectively utilize aggregation to maximize the 199A deduction and mitigate wage and property limitations.
Practical Application of the New Revenue Recognition Standards
Dec 5, 2019 5:15pm ‐ Dec 5, 2019 6:05pm
Identification: COR1925
This session will feature a panel of esteemed E&C private company CFO's who will share their insights into their efforts to ensure compliance with the new revenue recognition standard.
- To discuss the overall adoption process for the new standard that are practical for private companies.
- To highlight areas that are expected to change the recognition of revenue for the panelists companies and private clients.
Government Contracting Update
Dec 5, 2019 5:15pm ‐ Dec 5, 2019 6:05pm
Identification: COR1926
The Government Contracting Update will provide an overview of issues and trends - from accounting, governance, and oversight audits - relevant to the Construction and Real Estate companies that do business with state, local and Federal governments. The discussion will provide an update on regulatory changes, contract/cost accounting developments, and government enforcement priorities.
- Provide participants with insight to relevant changes to Government contract regulations and cost accounting requirements.
- Share and discuss the impact of these changes as well as enforcement priorities on the construction and real estate industries.
- Discuss potential business process and control improvements and enhancements that should be considered to address these requirements.