Construction and Real Estate Conference 2019

Dec 5, 2019 ‐ Dec 6, 2019


Build a course of action

This time last year, we faced tax reform. Twelve months later, we face the added variables of rising interest rates, materials costs and ongoing trade negotiations. In this new reality, it’s more important than ever to understand, and plan for, these trends.

Two vantage points for success

Seven industry-specific and combined tracks offer you and your firm more access to both fields’ top minds, plus a comprehensive lineup of crossover opportunities for learning and networking in these closely related sectors.


The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services. The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association’s Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately. 


Sessions

CFO PanelCFO Panel

Preview Available

CFO Panel

Dec 6, 2019 10:25am ‐ Dec 6, 2019 11:40am

Identification: COR1936

Operation Minutes : 75

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

Speaker(s):
Standard: $49.00

Leesee Overview and Lessons Learned

Dec 6, 2019 10:25am ‐ Dec 6, 2019 11:40am

Identification: COR1937

Operation Minutes : 75

We'll be going over the basics of Topic 842 (Leases) from a lessee perspective. There will also be an opportunity to discuss lessons learned from implementing Topic 842.

Learning Objectives:
  • Obtain an understanding of Topic 842 from a lessee perspective.
  • Understand the basic accounting between an operating and finance lease.
  • Understand how to identify embedded leases.
  • Discuss issues adopting Topic 842
Speaker(s):
Standard: $49.00

Section 199A - What is a Trade or Business

Dec 6, 2019 10:25am ‐ Dec 6, 2019 11:40am

Identification: COR1938

Operation Minutes : 75

Section 199A creates a new deduction for up to 20% for Qualifying Business Income (QBI) from qualifying trades or businesses. This session will explore what constitutes a trade or business including discussion about Specified Trade or Businesses (SSTBs) and the relevant factors that indicate separate trades or business.

Learning Objectives:
  • How to determine what a trade or business is for purposes of 199A
  • What are the relevant factors that assist in determination of what is a trade or business for 199A
Speaker(s):
Standard: $49.00

Accounting and Auditing PanelAccounting and Auditing Panel

Preview Available

Accounting and Auditing Panel

Dec 6, 2019 12:40pm ‐ Dec 6, 2019 1:30pm

Identification: COR1939

Operation Minutes : 50

A panel of experts will:

  • Answer questions regarding the challenging accounting and auditing issues in construction.
  • Demonstrate ways to apply solutions to your clients and businesses.

Speaker(s):
Standard: $49.00

What We Know About Taxes and 606 (and What We Don't!)

Dec 6, 2019 12:40pm ‐ Dec 6, 2019 1:30pm

Identification: COR1940

Operation Minutes : 50

Session will be an interactive discussion of the application of Topic 606 to the tax planning and preparation for construction contractors.

Learning Objectives:
  • Participants will be able to identify the differences between required financial reporting for Construction Contractors and the related tax treatments Contractors
  • And their advisors will be aware of planning opportunities and hazards related to income tax returns and compliance after implementing Topic 606
Speaker(s):
Standard: $49.00

LIBOR ChangesLIBOR Changes

Preview Available

LIBOR Changes

Dec 6, 2019 12:40pm ‐ Dec 6, 2019 1:30pm

Identification: COR1941

Operation Minutes : 50

The London Interbank Offered Rate (LIBOR) is the primary reference rate for adjustable-rate loans in the United States and is scheduled to sunset at the end of 2021. This session will explore the current proposed alternative reference rates, operational considerations for the real estate marketplace and organization risks, challenges and opportunities during the LIBOR transition.

Learning Objectives:
  • Understand the impact of the LIBOR transition to the commercial real estate capital markets.
  • Understand and measure organizational impact of the LIBOR transition.
Speaker(s):
Standard: $49.00

Revenue RecognitionRevenue Recognition

Preview Available

Revenue Recognition

Dec 6, 2019 12:40pm ‐ Dec 6, 2019 1:30pm

Identification: COR1942

Operation Minutes : 50

This session will help you:

  • Understand Topic 606 Revenue from Contracts with Customer and Subtopic 610-20, Other Income – Gains and Losses from the Derecognition of Nonfinancial Assets, as they apply to real estate transactions.
  • Understand revenue from contracts with customer and Subtopic 610-20.
  • Understand other income – Gains and Losses from the Derecognition of Nonfinancial Assets, as they apply to real estate transactions.

Speaker(s):
Standard: $49.00

Real Property Trade or Business Election under 163(j)

Dec 6, 2019 12:40pm ‐ Dec 6, 2019 1:30pm

Identification: COR1943

Operation Minutes : 50

A qualifying real property trade or business may elect out of the interest expense limitations of Section 163(j). This class will examine the opportunities, pitfalls, and unanswered questions surrounding the election.

Learning Objectives:
  • Identify those businesses that are real property trades or businesses.
  • Recognize the cost of making the election.
  • Understand the uncertainty surrounding tax shelters and the impact on the election.
Speaker(s):
Standard: $49.00

Construction Project Claims/Builder's Risk Claims Processes

Dec 6, 2019 1:40pm ‐ Dec 6, 2019 2:55pm

Identification: COR1944

Operation Minutes : 75

Identification of Project Claims typically seen on a Construction Project with a description of the process for Notice and Substantiation of all claims, including an introduction to Builder's Risk Claims. This seminar will also show how to use the Contract Documents to establish a baseline for the Contractor's Daily Rate. A brief overview of the parties to a construction contract and the interplay of the parties, including the CPA's role as a pro-active asset to the Contractor.

Learning Objectives:
  • A brief overview of the parties of a construction contract and the duties of the parties.
  • A second objective will be the notification and documentation process to enable a higher percentage of recovery on delay claims, unforeseen conditions claims, and builder's risks claims on a construction project. Closely tied to the documentation process that will enable discovery will be the presentation of a methodology for establishing the contractor's daily rate from the Contract Documents.
Speaker(s):
  • Joe Caldarera, CPA, CGMA, President/CEO, J. Caldarera & Company,Inc.
Standard: $49.00

Lease Accounting Implementation (Repeat of COR1915)

Dec 6, 2019 1:40pm ‐ Dec 6, 2019 2:55pm

Identification: COR1945

Operation Minutes : 75

This session will cover lease accounting implementation best practices and lessons learned.

Learning Objectives:
  • Understanding of the lease accounting requirements
  • Steps to implement the lease accounting pronouncement
Speaker(s):
Standard: $49.00
Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content
token-index
token-content