KPMG Learning | Executive Education

KPMG Learning | Executive Education

Continuing Educationfor Corporate Executivesand Their Staff

ExecEd.kpmg.com

SUMMER-FALL 2013

KPMG, cutting through complexity to help you address your learning needs.

KPMG Learning provides a broad range of accounting and finance CPE education programs with real-time accessibility. As one of the leading training sources for today’s business professional, the KPMG Learning curriculum is available in a variety of formats—Executive Education public seminars, customized on-site instructor-led classes, web-based self-study programs and live topical webcasts. KPMG Learning also offers a suite of training-related services including building learning strategies, curriculum design and providing general learning management system capabilities. For more information or to register for a program, visit kpmglearning.com.

“Instructor was phenomenal! This was by far the best CPE course I have

attended in my 15 year career.”

“Excellent training course! Effective and efficient

learning that was useful and easily applied back in

the office.”

“KPMG Exec Ed trainings

are a great way to get value-add

CPE credits.”

“I enjoyed the course and think it was well worth the time and money. Thank you.”

“The instructor was off the charts – demonstrating knowledge, speed of delivery,

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CONTENTS1 KPMG Learning | Executive Education Public Seminars

TECHNICAL ACCOUNTING

2 IFRS – Practical Application and Comparison to U.S. GAAP

3 FASB Accounting Update

4 Revenue Recognition

5 Accounting for Income Taxes

6 Advanced Accounting for Income Taxes

7 Accounting for Leases

8 Accounting for Business Combinations

9 Statement of Cash Flows

10 Accounting for Share-Based Payments

11 Accounting for Foreign Operations

12 Accounting for Foreign Currency & Interest Rate Derivatives

SEC REPORTING AND MD&A

13 SEC Reporting & Compliance

14 MD&A Disclosures Workshop

15 Bank SEC Reporting & Compliance

16 Bank MD&A Disclosures Workshop

FINANCE AND BUSINESS MANAGEMENT

17 Modeling & Projecting Financial Statements

18 Analyzing Corporate Performance Using Value Drivers

19 Mastering Acquisitions and Buyouts

ANNUAL ACCOUNTING CONFERENCE

20 23rd Annual Accounting and Financial Reporting Symposium

© 2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. NDPPS 188345

KPMG Learning | Executive Education Public SeminarsThrough our Executive Education organization, KPMG has been providing continuing professional education programs to corporate executives and their staff in the accounting, finance, and business management professions for more than 20 years. Now operating under the KPMG Learning umbrella of training services, KPMG Executive Education seminars run the gamut. These seminars are an effective continuing education learning experience for corporate executives and their staff.

We pride ourselves in having speakers and instructors who are among the most knowledgeable and experienced professionals in their fields. In addition to possessing a practical understanding of the topics, our presenters are also highly-skilled and dynamic facilitators. We host a wide range of Executive Education programs at public locations across the United States.

In-House Continuing EducationAll KPMG Learning OnSite events, including seminars offered via Executive Education, can be presented in-house exclusively for your company. To reinforce the educational benefits, we can tailor activities and exercises so they are relevant to your participants’ on-the-job responsibilities. In-house training offers significant benefits to you, including:

• Focus on those issues of primary interest to your company.

• Use problems and cases that are relevant and specific to your business.

• The ability to change the emphasis or direction of training while a session is in progress.

• Cost savings in travel and tuition.

• Scheduling sessions when and where it is most convenient for your personnel.

KPMG Learning | Executive Education Three Chestnut Ridge Road Montvale, NJ 07645

For Assistance and Further Information: ONLINE: ExecEd.kpmg.com

BY PHONE: 201-505-6062

BY EMAIL: [email protected]

1


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IFRS – Practical Application and Comparison to U.S. GAAPThis intensive three-day course is designed to provide an understanding of International Financial Reporting Standards (IFRS), some of the key differences between IFRS and U.S. GAAP, and what is required to reconcile those differences. It is designed for financial executives of U.S. subsidiaries of foreign companies, as well for executives of U.S. domiciled companies interested in accessing capital markets outside the United States which require the preparation of financial statements in accordance with IFRS. Past sessions received excellent marks from attendees for both the extent of the topics covered and the practical knowledge of the presenters.

Lecture sessions are supplemented by problem solving and case discussion to strengthen and reinforce your understanding of the topics. Integrated into the program is discussion of significant non-accounting considerations that must be taken into effect such as the impact on systems, processes and controls of moving from U.S. GAAP to IFRS. In addition, sufficient time has been set aside to consider your questions.

If you are looking for an excellent resource to obtain an understanding of the differences between U.S. GAAP and IFRS and the implications of those differences, you should plan now to attend.

Course Leaders

The presenters are specialists from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices on technical accounting matters.

PROGRAM DETAILS

August 21-23 Convene Seventh Avenue/Hilton New York, NY 341-50-13

November 4-6 Summit/Hotel Monaco Chicago, IL 341-60-13

Program Fee: $2,695

Prerequisite: Knowledge of basic accounting

Preparation: None

Level of Knowledge: Intermediate

Recommended CPE Credits: 24 Hours

Field of Study: Accounting

Delivery Method: Group Live

AGENDA

• General IFRS• IFRS Framework• IFRS in the United States• Financial Instruments• Share-Based Payments• Derivatives and Hedge

Accounting• Pensions and

Post-Retirement Benefits• Income Taxes• Derecognition/Transfers of

Financial Instruments• Intangible Assets• Property, Plant, and

Equipment and Discontinued Operations

• Revenue Recognition• Provisions, Contingent

Liabilities, and Contingent Assets

• Leases• Debt vs. Equity

Classification

• Inventory• Investment Property• Consolidation, Equity

Method Investees, Joint Ventures

• Impairment of Long-Lived Assets

• Business Combinations and Noncontrolling Interests

• Subsequent Events/ Events after the Reporting Period

• IFRS for Small and Medium-Sized Entities

• Financial Instrument Disclosures

• Presentation of Financial Statements

• Statement of Cash Flows

• Conversion to IFRS

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a detailed understanding of the more important differences between FASB and IASB pronouncements, and help them to make the appropriate adjustments on the financial statements for those differences.

TECHNICAL ACCOUNTING 2


FASB Accounting Update*Gain a thorough understanding of the latest issues in financial accounting and disclosure

The FASB Accounting Update continues to be cited by attendees as one of the best ways to gain a thorough understanding of the latest issues in financial accounting and disclosure. The course is designed to provide financial executives and accounting managers with a thorough update on the more important recent financial accounting and disclosure pronouncements, and active projects that will affect the Accounting Standards Codification, including joint projects with the IASB, FASB-only projects, and EITF activities. Implementation issues relating to new guidance will also be considered.

Course LeadersThe presenters are specialists from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices on technical accounting matters.

PROGRAM DETAILS

August 19-20 Summit/Hotel Monaco Chicago, IL 240-60-13

September 19-20 Aria Resort Las Vegas, NV 240-75-13

November 19-20 The Phoenician Scottsdale, AZ 240-80-13

December 17-18 Convene Third Avenue/Marriott New York, NY 240-50-13

Program Fee: $1,695*


Preparation: None





AGENDA

• Fair Value Measurement• Financial instruments• Classification and Measurement• Impairments• Hedging• Balance Sheet – Offsetting• Leases• Goodwill Impairment Assessments• Fair value measurement• Measurement Uncertainty Disclosures• Consolidation• Policy and Procedures• Investment Companies• Revenue Recognition• Other FASB and EITF projects • IFRS and U.S. GAAP

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply more important recent FASB standards, exposure drafts, staff positions, and EITFs. The course also covers how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend FASB Accounting Update with Revenue Recognition for a Special Discount Fee of $2,545.

*

3 TECHNICAL ACCOUNTING



Revenue Recognition*Provides an understanding of the accounting, reporting, and disclosure requirements associated with revenue recognition for the sale of products or rendering of services

The Revenue Recognition course will focus primarily on the forthcoming Joint FASB/IASB Revenue Recognition Standard, which is expected to be issued later this year, and will replace virtually all existing U.S. GAAP and IFRS revenue recognition guidance. In addition, the course will also provide an overview of the existing accounting, reporting, and disclosure requirements associated with revenue recognition for the sale of products and rendering of services under U.S. GAAP, with an emphasis on current practice issues.

Coverage of the new standard will focus on participants gaining an understanding of the new revenue recognition model, and the major changes expected to affect companies adopting the standard.

The overview of the existing revenue recognition requirements will address the basics of FASB and SEC guidance and will touch upon other topics most relevant to those attending, which may include one or more of the following:

• Multiple-Element Arrangements

• Software Revenue Recognition

• Customer Payments and Incentives

• Principal Agent Considerations

• Long-Term Construction-Type and Production-Type Contracts

• Other Revenue Recognition Application Matters

Course LeadersThe presenters are specialists from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices on technical accounting matters.

PROGRAM DETAILS

August 21 Summit/Hotel Monaco Chicago, IL 251-60-13

Program Fee: $1,195


Preparation: None





AGENDA

• Overview of Existing U.S. GAAP Revenue Recognition Requirements and Practice Issues

• The Joint FASB/IASB Revenue Recognition Project – Scope – Five-Step Revenue Recognition Model – Specific Application Issues – Disclosure Requirements – Transition and Effective Date

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an understanding of the forthcoming Joint FASB/IASB Revenue Recognition Standard, as well as overview of the existing accounting, reporting, and disclosure requirements.

Attend Revenue Recognition with FASB Accounting Update for a Special Discount Fee of $2,545.

*


Accounting for Income Taxes*Understand and apply ASC 740 (FAS 109 and associated pronouncements) This two-day seminar is designed to help you apply ASC 740 (FAS 109, FIN 48, and their associated pronouncements). It provides a conceptual as well as practical coverage of accounting for income taxes. The course explains how to reconcile differences between four sets of flows: cash flows, U.S. income, taxable income, and more likely than not taxable income. It will also cover adjustments for stock options, other comprehensive income, business combinations, and foreign operations, which make this topic even more challenging. The seminar uses a combination of lecture, discussion, and problem solving to clarify the concepts and procedures.

Seminar Focus• Permanent vs. temporary differences and how

they affect the effective tax rate• Classification of temporary differences into

taxable and deductible differences• Difference between taxes payable (refundable),

tax contingencies, and deferred tax liabilities (assets)

• Tax credit carryforwards and tax loss carry forwards

• Common sources of permanent and temporary differences between the book basis and tax basis

• An introduction to tax contingencies• Cash-flow consequences of deferred taxes• Applying the “more likely than not test”

in determining the valuation allowance for deferred tax assets

• Interim period taxes: Quarterly disclosures• Disclosures of tax-related items in the financial

statements and the notes• An introduction to accounting for taxes related

to other comprehensive income, stock options, business combinations, and foreign operations

Course LeaderDan Gode, Co-founder, Almaris E-Learning Systems

PROGRAM DETAILS


November 7-8 KPMG Office/Radisson Blu Aqua Hotel 245-60-13

November 21-22 Aria Resort Las Vegas, NV 245-75-13

December 10-11 Convene Third Avenue/Wyndham New York, NY 245-51-13



Preparation: None





AGENDA

• Introduction to Deferred Taxes: Revenue Items• Introduction to Deferred Taxes: Expense Items• Disclosure Rules• Deferred Taxes and Other Comprehensive Income• Common Book-Tax Differences• Carrybacks and Carryforwards• Valuation Allowance• Tax Contingencies• Business Combinations and Intercompany Transactions• Stock Options and Deferred Taxes• Interim Period Taxes• Foreign Operations

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for income taxes, including how to make journal entries in specific situations, or appropriate financial statement disclosures.

Attend Accounting for Income Taxes with Advanced Accounting for Income Taxes for a Special Discount Fee of $3,250.

Attend Accounting for Income Taxes with Accounting for Leases for a Special Discount Fee of $2,595.

*

*




Advanced Accounting for Income Taxes*Implementing U.S. GAAP on income taxes

This course is designed for individuals who have an intermediate level knowledge of the requirements for accounting and financial disclosures pertaining to income taxes.

The course will discuss challenges that arise in the implementations of accounting for income taxes.

Topics include accounting for taxes relating to the following topics:

• Tax contingencies: interaction between federal and state, interest accruals

• Carryforwards• Valuation allowance• Quarterly disclosures and discrete items• State taxes and blended tax rates• Foreign operations• Stock options• Business combinations• Equity investments and joint ventures• Return to provision reconciliations• Intraperiod tax allocations• Investments in securities and derivatives

Note that the seminar is about accounting for income taxes; it is not a seminar about the tax code itself.


Co-speakerKPMG LLP Federal Tax Partner

PROGRAM DETAILS




Program Fee: $1,995

Prerequisite: Must be knowledgeable in the FASB’s requirements for accounting for income taxes

Preparation: Accounting for Income Taxes (Course #245) or equivalent

Level of Knowledge: Advanced




AGENDA

• Tax Contingencies• Carryforwards• Valuation Allowance• Quarterly Disclosures and

Discrete Items• State Taxes and Blended Tax Rates• Foreign Operations• Stock Options• Business Combinations and Intercompany Transactions• Intraperiod Tax Allocations• Securities and Derivatives• Return to Provision Reconciliations

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants who are knowledgeable in the FASB requirements on accounting for income taxes a more in-depth exposure to some of the more complex issues related to accounting for income taxes.

Attend Advanced Accounting for Income Taxes with Accounting for Income Taxes for a Special Discount fee of $3,250.

*


Accounting for Leases*Understanding and applying U.S. GAAP on lease accounting

This one-day seminar will help you understand how and why the recently exposed lease accounting standards differ from the current standards. The seminar will explain the current standards, proposed changes, their logic, their implications, and the problem areas that concern the constituents. Because of the new material on proposed standards, some of the details of the existing standards such as the details of lessee’s involvement in asset construction, subleases, leveraged leases, and changes to lease terms will not be covered.

Seminar Focus• Leases and Off-Balance Sheet Financing: Why

Lease Accounting Matters– Balance sheet: Debt-equity ratio, return on

assets– Income statement: EBITDAR, EBITDA, EBIT,

and net income– Cash-flow statements: Classification of cash

flows, significant noncash events• Exposure Draft on Accounting for Lessees and

Areas of Concern:– Right to use model– Grossing up of the balance sheet– Renewal options, Contingent rents, Residual

value guarantees, Accounting for each lease separately when companies have thousands of leases, Bargain purchase options, Discount rates, Debt guarantees

• Accounting for Lessors: If the Old Accounting Is Retained– Operating leases, Direct financing leases,

Sales-type leases, Typical financial disclosures

• Accounting for Lessors: Proposed Changes– Consistency with revenue recognition– Dercognition vs. performance obligation


Co-speakerThe co-speaker is a specialist from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices on technical accounting matters.

PROGRAM DETAILS

December 9 Convene Third Avenue/Wyndham New York, NY 244-50-13


Prerequisite: Good understanding of U.S. GAAP accounting required

Preparation: None





AGENDA

• Leases and Off-Balance Sheet Financing: Why Lease Accounting Matters

• Exposure Draft on Accounting for Lessees • The Problem Areas in the Proposed Accounting for Lessees• Accounting for Lessors: If the Old Accounting Is Retained• Accounting for Lessors: Proposed Changes

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for leases, including how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend Accounting for Leases with either Accounting for Income Taxes OR Accounting for Business Combinations for a Special Discount Fee of $2,595.

*



PROGRAM DETAILS




Preparation: None





AGENDA

• Leases and Off-Balance Sheet Financing: Why Lease Accounting Matters

• Exposure Draft on Accounting for Lessees • The Problem Areas in the Proposed Accounting for Lessees• Accounting for Lessors: If the Old Accounting Is Retained• Accounting for Lessors: Proposed Changes

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for leases, including how to make journal entries in specific situations and the appropriate financial statement disclosures.


Accounting for Business Combinations*ASC 805 (FAS 141R and FAS 160) and ASC 350-20 (FAS 142)

Accounting for Business Combinations explains the requirements of ASC Topic 805. The seminar provides an in-depth explanation of the accounting for business combinations, the concepts underlying those requirements, and discusses their potential impacts on structuring of mergers and acquisitions. The seminar also covers ASC Subtopics 350-20 and 350-30, which cover the accounting for goodwill and intangible assets subsequent to an acquisition.

Seminar Focus • The use of simple spreadsheet-based

examples to explain the basic concepts clearly

• A detailed explanation of the deferred income tax consequences of business combinations and asset purchases, accounting for tax-deductible goodwill

• A discussion of goodwill impairment and its consequences

• Detailed coverage of stock options, contingencies, and earnouts in a business combination

• Explanation of how business combinations affect projected financial statements and metrics; what makes acquisitions accretive or dilutive to EPS


PROGRAM DETAILS


December 5-6 Convene Seventh Avenue/Sheraton New York, NY 261-50-13



Preparation: None





AGENDA

• Overview of ASC 805 with Simple Examples• Introduction to Tax Issues Relating to Business Combinations• First Steps in Applying ASC 805• Computing the Cost of Acquiring the Target• Accounting for Noncontrolling Interests under FAS 160• Allocating the Acquisition Cost to the Acquired Assets and

Assumed Liabilities• Understanding ASC 350-20 (FAS 142) on Goodwill• Tax Issues• Understanding the Consequences of Business Combinations

LEARNING OBJECTIVE

Using lecture, examples and detailed exercises this course is designed to provide participants with an in-depth understanding of how to apply the FASB pronouncements on business combinations, how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend Accounting for Business Combinations with either Accounting for Leases OR Statement of Cash Flows for a Special Discount Fee of $2,595.

*


Statement of Cash Flows*Understanding and preparing U.S. GAAP statement of cash flows

The statement of cash flows is a key point of focus for investors. This one-day seminar will help you prepare the statement of cash flows as per U.S. GAAP. It will help you incorporate non-operating changes in assets and liabilities due to factors such as acquisitions, dispositions, foreign currency translations, other comprehensive income, and stock-based compensation.

The seminar uses spreadsheet-based examples from published financial statements to illustrate scenarios and their applications.

Seminar Focus

• Requirements of ASC 230• SEC Enforcement Releases• Special issues relating to the following:

– Deferred taxes– Foreign currency translations– Other comprehensive income– Stock-based compensation– Acquisitions, consolidations, noncontrolling

interests, and dispositions – Pensions and other postemployment

benefits– Significant noncash events– Leases– Premium and discount on bonds– Equity investments– Derivatives and hedging– Securitizations– Discontinued operations

Course Leader

Dan Gode, Co-founder, Almaris E-Learning Systems

PROGRAM DETAILS

September 17 Aria Resort Las Vegas, NV 256-75-13

December 4 Convene Seventh Avenue/Sheraton New York, NY 256-50-13

Program Fee: $1,195


Preparation: None





AGENDA

• ASC 230: Financing, Investing, and Operating Cash Flows: – Detailed Discussion of FAS 95 Requirements – Classifying Cash Flows – Examples of SEC Comment Letters

• When the Balance Sheet Changes Differ from Cash Flow Adjustments

• Special Topics: Deferred Taxes and Stock Options: – Deferred Taxes – Stock-Based Compensation

• Miscellaneous Cash Flow Topics: – Pensions and Other

Postemployment Benefits – Significant Noncash Events – Leases – Premium and Discount Bonds – Equity Investments – Derivatives and Hedging – Securitizations – Vendor Financing – Discontinued Operations

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB requirements for cash flow statements, including how to make journal entries in specific situations and the appropriate financial statement disclosures.

Attend Statement of Cash Flows with either Accounting for Income Taxes OR Accounting for Business Combinations for a Special Discount Fee of $2,595.

*




Accounting for Share-Based PaymentsApplying ASC 718 (FAS 123R) in practice

This seminar is designed to assist you in applying ASC 718 (FAS 123R). It will consider the important accounting requirements of the standards and SEC Staff Accounting Bulletins. Among the issues that will be addressed are as follows:

Seminar Focus

• Complete yet simple examples of the implementation issues so that you understand the logic of ASC 718 as well as the correct procedures to implement it.

• Detail discussion of tax issues related to ASC 718 including APIC pools, impact of stock options on the effective tax rate, cash flow treatment of excess stock option income tax benefits, and the interaction of ordinary NOLs and stock option NOLs.

• Range of share-based compensation including nonqualified options (NQOs), incentive stock options (ISOs), unvested stock with and without 83(b) elections, and employee stock purchase plans (ESPPs).

• Valuation challenges arising from the measurement of expected term and volatility.

The presenters include specialist(s) from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices regarding difficult implementation issues surrounding ASC 718.

The seminar materials include the KPMG Guide to Implementation of ASC 718.

Course Leader Dan Gode, Co-founder, Almaris E-Learning Systems

Co-speaker The co-speaker is a specialist from the KPMG Department of Professional Practice, which is a national resource that advises KPMG field offices on technical accounting matters.

PROGRAM DETAILS



Program Fee: $1,795


Preparation: None





AGENDA

• Overview with Simple Examples• Nonqualified Stock Options• Nonvested Stock; Incentive Stock Options• Measurement of Fair Value• Classification of Awards• Recognition of Compensation Costs• Modification of Awards• Stock Option NOLs; Business

Combinations• Disclosures• Earnings per Share• Employee Stock Purchase Plans

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply ASC 718, including how to make journal entries in specific situations and the appropriate financial statement disclosures.


Accounting for Foreign OperationsASC 830 (FAS 52) and related pronouncements

Multinational companies face the challenging task of consolidating and reporting their foreign operations. Accounting for foreign operations requires a thorough knowledge of the conceptual underpinnings of the accounting standards as well as the issues that arise in their practical implementation.

Seminar Focus• Determining the functional currency• Translations under the current rate method• Remeasurements under the temporal method• Foreign currency transactions• Intercompany transactions and consolidations• Statement of cash flows and foreign operations• Accounting for foreign taxes: ASC 740-30Please note that accounting for foreign currency derivatives is covered in a separate seminar on derivatives.

Course Leader Dan Gode, Co-founder, Almaris E-Learning Systems

PROGRAM DETAILS



Program Fee: $1,295

Prerequisite: None

Preparation: None





AGENDA

7:45 – 8:45 Registration and Continental Breakfast8:45 – 10:15 Conceptual foundation of accounting for foreign operations• Conceptual challenges

– Net income vs. other comprehensive income – Monetary assets vs. non-monetary assets – Reporting currency vs. local currency vs. functional currency

• Accounting choices – Using the current rate method to translate foreign

“subsidiaries” – Using the temporal method to translate foreign “branches” – Reporting gains and losses on foreign currency transactions

• Determining the functional currency – Cash flow, sales price, sales market, expense, financing,

intercompany transactions and arrangements – Changing the functional currency – Foreign operations in highly inflationary economies

10:15 – 10:30 Break and refreshments10:30 – 12:30 Implementing the accounting standards• Determining the functional currency

– Cash flow, sales price, sales market, expense, financing, intercompany transactions and arrangements

– Changing the functional currency – Foreign operations in highly inflationary economies

• Intercompany transactions involving foreign subsidiaries – Intercompany sales and purchases – Intercompany debt

• Consolidation procedures12:30 – 1:30 Lunch1:30 – 3:00 Case studies including preparation of statement of cash flows• Comprehensive example• Balance sheet changes vs. cash flow adjustments, removing

the effect of OCI items from cash flows• Effect of exchange rate changes on cash3:00 – 3:15 Break and refreshments3:15 – 5:00 Foreign operations and taxes• ASC 740-30 indefinitely reinvested earnings and deferred taxes• Currency translation adjustment and deferred taxes• Indexing in foreign countries• Accounting for tax positions arising out of foreign taxes

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how to apply the FASB pronouncements on accounting for foreign operations, how to make journal entries in specific situations, and the appropriate financial statement disclosures.




Accounting for Foreign Currency & Interest Rate DerivativesHedging foreign currency risk and interest rate risk This course is directed at both treasury and accounting professionals, and is designed to help you understand how the derivatives market works for hedging interest rate risk and foreign currency risk and how to account for hedging transactions under U.S. GAAP.

Although some derivatives may be highly sophisticated and esoteric instruments, the vast majority of hedgers use plain vanilla contracts in textbook applications to manage their interest rate and foreign exchange rate exposures. This seminar is designed for just these types of companies. It takes the mystery out of both the instruments and the accounting.

Under current U.S. GAAP, derivative users may legitimately apply alternative accounting treatments to common transactions; but special hedge accounting is invariably preferred by most public companies, as it makes the intent of the hedging activity transparent to readers of financial statements and generally minimizes the volatility of reported earnings. This treatment, however, is not automatic—and, in fact, qualifying for this treatment is fraught with difficulties. This seminar is directed to overcoming these obstacles, thereby making the application of hedge accounting more readily accessible.

Special attention is given to the question of how to design hedge effectiveness tests and how to measure hedge ineffectiveness, arguably the most challenging aspects of current U.S. GAAP for those seeking to qualify for hedge accounting treatment. Beyond the documentation requirements, financial reporting professionals are also charged with preparing correct journal entries and disclosures relating to derivatives. Determining correct earnings and OCI allocations and compiling appropriate disclosure amounts relating to ineffective hedge results and reclassification amounts are hardly trivial exercises, but our “hands-on” case studies have been designed to make these concepts and procedures accessible. Woven throughout the course will be material from the FASB agenda project that may fundamentally alter certain hedge accounting considerations.

Course LeaderIra G. Kawaller, President, Kawaller & Company

PROGRAM DETAILS



Program Fee: $1,795


Preparation: None





AGENDA

• Introduction to Derivatives

• Alternative Accounting Treatments

• Interest Rate Swap Case Study

• Documentation Requirements

• Disclosures• Review of FAS 52 Issues

• Foreign Currency Hedging• Interest Rate Hedging• FAS 133 Definitions• International Standards

and FAS 133 Amendments• Other Related Topics

LEARNING OBJECTIVE

Using lecture, examples, and detailed exercises, this course is designed to give participants an in-depth understanding of how hedging transactions function and how to apply the revised FASB Statement 133 requirements, including how to make journal entries in specific situations and the appropriate financial statement disclosures.


SEC Reporting & Compliance*Provides a sound grounding in SEC reporting and compliance for corporate financial executives and managers

It is designed to give you a practical, hands-on experience in what’s required to prepare the Form 10-K Annual Report, Form 10-Q Quarterly Report, Form 8-K Current Report, and the proxy statement (Schedule 14A). The course also discusses current issues on the SEC’s agenda such as Dodd-Frank initiatives, the JOBS Act, trends in SEC comments, XBRL, and IFRS. Course materials are continuously updated to give you the most current information on SEC issues. While the course focuses on full Form 10-K filers, smaller reporting companies have found it extremely useful as well. Actual reports and filings and small-group exercises are integrated into the course to demonstrate how the regulations are applied in practice and to reinforce your understanding of the topics.

In addition to the workbook manual, you will also receive an SEC Rules and Regulations Manual and gain insight into how to research information.

Seminar Focus• Practical discussion of Exchange Act filing

requirements with an overview of the SEC’s integrated disclosure system

• Effective use of Non-U.S. GAAP Financial Measures

• Preparing and filing Forms 10-K, 10-Q, and 8-K with emphasis on key disclosures

• Dealing with disclosure and compliance issues, including Sarbanes-Oxley developments

• Management representations on effectiveness of disclosure and internal controls and procedures

• Analyzing actual SEC filings

• Dealing with SEC staff on inquiries, comment letters, discussions, and other matters

• Proxy statement preparation

• Small-group case exercises

Course LeaderMary Anne Busse, Managing Director, Great Disclosure, LLC

PROGRAM DETAILS

August 20-21 Hilton Union Square San Francisco, CA 205-70-13

September 18-19 Convene Third Avenue/Wyndham New York, NY 205-50-13

November 6-7 Mandarin Oriental Las Vegas, NV 205-75-13

December 2-3 Convene Seventh Avenue/Sheraton New York, NY 205-51-13


Prerequisite: None

Preparation: None

Level of Knowledge: Basic




AGENDA

• The SEC, Its Operations, and Organization• Dealing Effectively with SEC Staff• Developing the Form 10-K Annual Report• Item by Item Analysis of Form 10-K Requirements• Non-U.S. GAAP Financial Measures• Preparing the Form 10-Q Quarterly Report• Current Reporting on Form 8-K• Proxy Statement and the Annual Report to Shareholders• Current Hot Issues including Trends in SEC Comments,

XBRL, and SEC Reporting Using IFRS

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a basic understanding of how to prepare the SEC’s periodic reporting forms: 10-K Annual Report, 10-Q Quarterly Report, 8-K Current Report, as well as an understanding of how to comply with the annual proxy requirements.

Attend SEC Reporting with MD&A Workshop for a Special Discount Fee of $2,595.

*

SEC REPORTING AND MD&A13


SEC REPORTING AND MD&A 14

MD&A Disclosures Workshop*The heightened interest in financial reporting and disclosure resulting from recent legislation and SEC rulemaking is causing an increased focus on the kinds and quality of Management’s Discussion and Analysis (MD&A) disclosures in SEC filings.

The program will emphasize key MD&A developments, including SEC releases, comment letters and speeches, focusing on expanding and improving MD&A’s effectiveness and compliance.

Example MD&As and hands-on exercises involving actual MD&A disclosures are incorporated throughout the day. The exercises give you the opportunity in a real-world setting to evaluate and critique actual MD&As, discuss how they might be improved and apply those lessons to the attendees own MD&As.

Course LeaderMary Anne Busse, Managing Director, Great Disclosure, LLC

PROGRAM DETAILS

August 22 Hilton Union Square San Francisco, CA 203-70-13

September 20 Convene Third Avenue/Wyndham New York, NY 203-50-13

November 8 Mandarin Oriental Las Vegas, NV 203-75-13



Prerequisite: None

Preparation: None





AGENDA

• Overview of Management’s Discussion and Analysis Requirements

• Review and Analysis of Underlying MD&A Releases• Critical Accounting Policies and Estimates• Analysis of Example MD&As on Key Topical Issues• Goodwill Considerations• Cash Flow Disclosures• Impairment Testing Disclosures• Non-U.S. GAAP Financial Measure Disclosures• Leading Practices in Drafting Guidance• Required Trend Disclosure• Forward-Looking Information• Trends in SEC Comments

LEARNING OBJECTIVE

Using lecture, exercises and interactive discussion, this course is designed to give participants a basic understanding of how to prepare the SEC’s Management’s Discussion and Analysis section of the Form 10-K Annual Report and 10-Q Quarterly Report, including the extent and kinds of disclosures the SEC deems appropriate.

Attend MD&A Workshop with SEC Reporting for a Special Discount Fee of $2,595.

*


Bank SEC Reporting & Compliance*Looking to learn how to file the SEC periodic reports for banks and bank holding companies? This course provides a sound grounding in SEC reporting and compliance for corporate financial executives and managers of banks and bank holding companies.

It is designed for banks and bank holding companies to give you practical, hands-on experience in what is required to prepare the Form 10-K Annual Report, Form 10-Q Quarterly Report, Form 8-K Current Report, and the proxy statement (Schedule 14A). The course also discusses current key issues on the SEC’s agenda, trends in Dodd-Frank initiatives, the JOBS Act, trends in SEC, SEC comments, XBRL, and IFRS. The course is similar to our SEC Reporting & Compliance course, except that it emphasizes bank specific issues such as Industry Guide 3 and Article 9 of Regulation S-X, detailing bank-financial statement requirements. Actual bank SEC filings are integrated into the course to demonstrate how the regulations are implemented in practice.

In addition to the workbook manual, you will also receive an SEC Rules and Regulations Manual and gain insight into how to research information.

Course LeaderMary Anne Busse, Managing Director, Great Disclosures, LLC

Co-speakerKPMG LLP Banking Partner

PROGRAM DETAILS



Prerequisite: None

Preparation: None





AGENDA

• The SEC, Its Operations, and Organization• Dealing Effectively with SEC Staff• XBRL• SEC Reporting Using IFRS• Developing the Form 10-K Annual Report• Form 10-Q Quarterly Report• The Item Requirements of Form 10-K, including Industry

Guide 3 and Article 9 of Regulation S-X• Form 8-K Current Report• Proxy Statements

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a basic understanding of how to prepare the SEC’s periodic reporting forms for banks and bank holding companies: 10-K Annual Report, 10-Q Quarterly Report, 8-K Current Report, as well as an understanding of how to comply with the annual proxy requirements for banks.

Attend Bank SEC Reporting with Bank MD&A Workshop for a Special Discount Fee of $2,595.

*

SEC REPORTING AND MD&A15


SEC REPORTING AND MD&A 16

Bank MD&A Disclosures Workshop*The heightened interest in financial reporting and disclosure resulting from recent legislation and SEC rulemaking is causing an increased focus on the kinds and quality of Management’s Discussion and Analysis (MD&A) disclosures in SEC filings.

The program will emphasize key MD&A developments, including SEC releases, comment letters and speeches, focusing on expanding and improving MD&A’s effectiveness and compliance. Example MD&As and hands-on exercises involving actual MD&A disclosures are incorporated throughout the day. The exercises give you the opportunity in a real-world setting to evaluate and critique actual MD&As, discuss how they might be improved and apply those lessons to the attendees own MD&A.

Course LeaderMary Anne Busse, Managing Director, Great Disclosures, LLC

Co-speakerKPMG LLP Banking Partner

PROGRAM DETAILS



Prerequisite: None

Preparation: None





AGENDA

• Overview of Management’s Discussion and Analysis Requirements

• Review and Analysis of Underlying MD&A Releases• Critical Accounting Policies and Estimates• Analysis of Example MD&As on Key Topical Issues• Goodwill Considerations• Cash Flow Disclosures• Impairment Testing Disclosures• Non-U.S. GAAP Financial Measure Disclosures• Leading Practices in Drafting Guidance• Required Trend Disclosure• Forward-Looking Information• Trends in SEC Comments

LEARNING OBJECTIVE

Using lecture and exercises, this course is designed to give participants a basic understanding of how to prepare the SEC’s Management’s Discussion and Analysis section of the Form 10-K Annual Report and 10-Q Quarterly Report for banks and bank holding companies, including the extent and kinds of disclosures the SEC deems appropriate.

Attend Bank MD&A Workshop with Bank SEC Reporting for a Special Discount Fee of $2,595.

*


Modeling & Projecting Financial Statements*Weaving business forecasts into spreadsheet-based financial projections

This two-day workshop is for professionals in valuation, corporate finance, planning and budgeting, investment banking, asset management, fixed income research, and equity research. It is intended to help you weave business and financial forecasts into spreadsheet-based projections of financial statements. These projections are designed to help you value a business, test future scenarios, and provide an integrated view of a business. The workshop will also discuss tools and techniques intended to make you more efficient and effective in developing models.

Seminar Focus• Introduction to modeling and design: Components

of a financial statement model; Skills needed for modeling; Excel overview; Design choices

• Efficient modeling and best practices• Building blocks of models and step-wise

development: Enterprise activities– Forecasting EBITDA by forecasting sales and

operating expenses– Forecasting working capital requirements for

future business activity– Forecasting capital expenditures, PP&E, and

depreciation– Non-current operating assets and liabilities:

Modeling multi-period effects: When revenues are collected over multiple periods, or expenses are incurred over multiple periods

– Forecasting reserves and allowances– Modeling current and deferred taxes

• Building blocks: Financing activities– Understanding and forecasting enterprise free

cash flows: Contrasting three approaches to measurement of free cash flows: cash-flow budgeting, equity valuation, and credit risk analysis

– Forecasting funding needs and interest expense– Ensuring that the firm meets its debt-to-equity

ratio constraints or debt-to-EBITDA constraints– Meeting seasonal funding needs via revolving line

of credit• Overview of integrated models and their drivers• Valuation

– Cost of capital and risk– Growth and terminal values

• Modeling stock options, leases, equity investments, and intangible assets

PROGRAM DETAILS





Preparation: None



Field of Study: Finance


AGENDA

• Seven Key Value Drivers• Operating Activities: Growth and Margins• Investing Activities• Modeling Multiperiod Effects: Noncurrent Assets and

Liabilities• Free Cash Flows and Funding Needs• Financing Activities• Modeling Taxes• Risk and Cost of Capital; Growth and Terminal Values• Modeling Special Topics – Leases, Stock Options, Equity

Investments, Intangible Assets

LEARNING OBJECTIVE

Using lecture, detailed Excel-based examples, and exercises, this course is designed to give participants an understanding of how to develop their own financial statement models, allowing them to more efficiently and effectively analyze information.

Attend Modeling & Projecting Financial Statements with Analyzing Corporate Performance for a Special Discount Fee of $2,895.

Prerequisites• You must bring a laptop with Excel 2007 or

above to the workshop to build models.• No Internet access is required during the workshop.• A working knowledge of Excel is required

(advanced knowledge of Excel, such as macros, is not needed for this course).

• A good knowledge of accounting topics such as indirect cash flows, leases, taxes, and options is necessary.

Please note: The workshop is not designed for experienced modelers with specific advanced questions.


*


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PROGRAM DETAILS





Preparation: None





AGENDA

• Seven Key Value Drivers• Operating Activities: Growth and Margins• Investing Activities• Modeling Multiperiod Effects: Noncurrent Assets and

Liabilities• Free Cash Flows and Funding Needs• Financing Activities• Modeling Taxes• Risk and Cost of Capital; Growth and Terminal Values• Modeling Special Topics – Leases, Stock Options, Equity

Investments, Intangible Assets

LEARNING OBJECTIVE

Using lecture, detailed Excel-based examples, and exercises, this course is designed to give participants an understanding of how to develop their own financial statement models, allowing them to more efficiently and effectively analyze information.


18

Analyzing Corporate Performance Using Value Drivers*An integrated framework linking corporate performance to business value

This one-day seminar is designed to provide you with an understanding of the financial ratios and corporate metrics which you will need to benchmark and compare performance of business units, competitors, and potential business targets. The course discusses seven key “value drivers” and then shows how to break down these drivers for more effective analysis. The program also explains how accounting choices affect these value drivers and how one can separate the impact of accounting choices from underlying economics.

You will work through financial statements of real companies throughout the seminar and use Excel spreadsheets to analyze companies. This seminar will be useful to those in financial planning and analysis groups who need to develop financial ratios and metrics to benchmark and compare performance of business units, competitors, and potential acquisition targets.

Seminar FocusDuring this program participants will:

• Identify the key financial ratios that measure value drivers

• Discover a framework that links these value drivers to shareholder value

• Understand how business strategy and management actions affect these key value drivers

• Analyze the cash needs of a business

• Separate the impact of accounting choices from economic fundamentals

• Compare real companies to understand how and why they differ in shareholder value creation

• Link financial statement analysis to valuation models

Prerequisites• You must bring a laptop with Excel 2007 or

above to the workshop to build models.

• No Internet access is required during the workshop.

• A working knowledge of Excel is required (advanced knowledge of Excel, such as macros, is not needed for this course).

• A good knowledge of accounting is essential for this program.


PROGRAM DETAILS


December 18 Convene Third Avenue/Marriott New York, NY 294-50-13



Preparation: None





AGENDA

• The Seven Value Drivers Framework• Tradeoffs between the Value Drivers• Measuring Return on Investment Consistently• Profitability and Margins• Volume and Turnover• Free Cash Flows• Accounting Choices and Ratios• Leverage• Credit Risk and Interest• Taxes, Payouts, and Growth• Risk, Multiples, and Valuation

LEARNING OBJECTIVE

Using lecture, detailed Excel-based examples, and exercises, this course is designed to give participants an understanding of how to review financial statements, allowing them to more efficiently and effectively analyze information.

Attend Analyzing Corporate Performance with Modeling & Projecting Financial Statements for a Special Discount Fee of $2,895.

*


Mastering Acquisitions and BuyoutsRoadmap to understanding the risks and rewards In the acquisition arena, successful companies work hard to develop and execute strategies that are achievable and that enhance value. They conduct disciplined due diligence. They pay close attention to legal and tax traps and opportunities. They negotiate within carefully crafted parameters. They empower their transition teams long before the closing. In short, successful buyers and sellers never lose sight of the endgame: to recognize, measure, and then create lasting incremental value.

Whether you seek to capture new product or regional markets, acquire scarce resources, cut costs—or to translate existing value into liquidity—this program can give you important insights and the broad cross-functional perspective that you need. The program is aimed at corporate owners, executives, and managers tasked with making tough deals happen. Program speakers have spent long careers planning for, identifying, structuring, valuing, negotiating, closing, and putting together acquisitions and buyouts. They will share with you their practical front-line experiences.

As the M&A world changes, so do these sessions. In fact, many who attend come back for a refresher session years later. Past attendees have commented on how much they enjoyed participating in the small-group “acquisition team” case study, in which they thought through what they would have done in a real-world M&A situation led by one of the program speakers—with a surprising outcome. During the case, you’ll evaluate an acquisition target, price and structure a deal, and formulate your negotiating approach, later comparing your results with what actually happened.

Course LeaderStephen B. Blum, Senior Director of Strategic Initiatives, Association of Yale Alumni

PROGRAM DETAILS

October 7-8 Convene Seventh Avenue/Hilton New York, NY 452-50-13


Program Fee: $1,895

Prerequisite: None

Preparation: None



Fields of Study: Finance - 12 Hours;Taxes - 1 Hour;Business Law - 1.5 Hours;Business Management & Organization - 1 Hour;Personal Development - 0.5 Hours


AGENDA

• Today’s Deal Marketplace• Structuring the Deal: The Tax Side• Finding the “Right” Deal• Getting Ready: How the Sellers (Should!) Prepare• Valuing the Target, Making the Bid, and Setting the Price• Special Case: Buyouts• Negotiating Tips• Structuring the Deal: The Legal Side• Harvesting the Upside: Business Integration• Due Diligence: When, How, and How Much• The Merger Simulator Case Study – Putting It All Together

LEARNING OBJECTIVE

Using lecture, group dialogue, questions and answers, examples, and an intensive half-day case study, this course is designed to give participants an understanding of what is required to complete a successful merger, acquisition, or buyout, from gaining an understanding of the current M&A environment and of the steps necessary to navigate the many pitfalls that can cause a transaction to fail.


19


PROGRAM DETAILS

October 7-8 Convene Seventh Avenue/Hilton New York, NY 452-50-13


Program Fee: $1,895

Prerequisite: None

Preparation: None



Fields of Study: Finance - 12 Hours;Taxes - 1 Hour;Business Law - 1.5 Hours;Business Management & Organization - 1 Hour;Personal Development - 0.5 Hours


AGENDA

• Today’s Deal Marketplace• Structuring the Deal: The Tax Side• Finding the “Right” Deal• Getting Ready: How the Sellers (Should!) Prepare• Valuing the Target, Making the Bid, and Setting the Price• Special Case: Buyouts• Negotiating Tips• Structuring the Deal: The Legal Side• Harvesting the Upside: Business Integration• Due Diligence: When, How, and How Much• The Merger Simulator Case Study – Putting It All Together

LEARNING OBJECTIVE

Using lecture, group dialogue, questions and answers, examples, and an intensive half-day case study, this course is designed to give participants an understanding of what is required to complete a successful merger, acquisition, or buyout, from gaining an understanding of the current M&A environment and of the steps necessary to navigate the many pitfalls that can cause a transaction to fail.

ANNUAL ACCOUNTING CONFERENCE

23rd Annual Accounting and Financial Reporting Symposium

The symposium is designed for corporate financial executives from both private and public companies who desire an update on the more important financial accounting and reporting developments over the past year. The program also will discuss other important topics impacting the responsibilities of the audience.

Those who have attended past sessions have pointed out that one advantage of the program is that it includes technical compliance topics, along with discussions of leading practices in financial leadership. Speakers are leading executives from industry, accounting, and legal professions who are involved with the issues every day. They will address recent technical pronouncements and guidance from the FASB and SEC. In addition, they will share with you their experiences in dealing with some of the more important leadership issues that have helped their companies compete more effectively in today’s environment.

Topics covered include:

• Keynote Address on Issues Impacting Financial

Executives

• FASB Current Developments

• Accounting for Leases

• Accounting for Revenue Recognition

• Accounting for Financial Instruments

• Controllership Issues

• Managing Risk

• SEC Update

• Impact of Federal Tax Policy on Companies

PROGRAM DETAILS

December 5-6 Aria Resort Las Vegas, NV 209-75-13

Program Fee: $1,695Prerequisite: NonePreparation: NoneLevel of Knowledge: UpdateRecommended CPE Credits: 16 HoursTentative Fields of Study: Accounting Business Management Taxes Delivery Method: Group Live

LEARNING OBJECTIVE

This annual symposium updates corporate financial executives on the more important financial and other management issues that impact their areas of responsibility over the near term and for year-end reporting.

20


IFRS – Practical Application and Comparison to U.S. GAAP

August 21 – 23, New York, NY (341-50-13) November 4 – 6, Chicago, IL (341-60-13)

FASB Accounting Update

August 19 – 20, Chicago, IL (240-60-13) September 19 – 20, Las Vegas, NV (240-75-13) November 19 – 20, Scottsdale, AZ (240-80-13) December 17 – 18, New York, NY (240-50-13)

Revenue Recognition

August 21, Chicago, IL (251-60-13)

Accounting for Income Taxes

August 20 – 21, New York, NY (245-50-13)November 7 – 8, Chicago, IL (245-60-13)November 21 – 22, Las Vegas, NV (245-75-13)December 10 – 11, New York, NY (245-51-13)

Advanced Accounting for Income Taxes

August 22 – 23, New York, NY (345-50-13)November 25 – 26, Las Vegas, NV (345-75-13)December 12 – 13, New York, NY (345-51-13)

Accounting for Leases

December 9, New York, NY (244-50-13)

Accounting for Business Combinations

November 14 – 15, Las Vegas, NV (261-75-13)December 5 – 6, New York, NY (261-50-13)

Accounting for Foreign Operations

September 18, Las Vegas, NV (297-75-13)December 2, New York, NY (297-50-13)

Accounting for Foreign Currency and Interest Rate Derivatives

September 12 – 13, Las Vegas, NV (295-75-13)December 12 – 13, New York, NY (295-50-13)

Accounting for Share-Based Payments

September 19 – 20, Las Vegas, NV (266-75-13)December 16 – 17, New York, NY (266-50-13)

Statement of Cash Flows

September 17, Las Vegas, NV (256-75-13) December 4, New York, NY (256-50-13)

Mastering Acquisitions and Buyouts

October 7 – 8, New York, NY (452-50-13) November 5 – 6, Las Vegas, NV (452-75-13)

Modeling & Projecting Financial Statements

September 12 – 13, Las Vegas, NV (311-75-13) December 19 – 20, New York, NY (311-50-13)

Analyzing Corporate Performance Using Value Drivers

September 11, Las Vegas, NV (294-75-13) December 18, New York, NY (294-50-13)

SEC Reporting & Compliance

August 20 – 21, San Francisco, CA (205-70-13)September 18 – 19, New York, NY (205-50-13)November 6 – 7, Las Vegas, NV (205-75-13)December 2 – 3, New York, NY (205-51-13)

MD&A Disclosures Workshop

August 22, San Francisco, CA (203-70-13)September 20, New York, NY (203-50-13)November 8, Las Vegas, NV (203-75-13)December 4, New York, NY (203-51-13)

Bank SEC Reporting & Compliance

December 9 – 10, New York, NY (208-50-13)

Bank MD&A Disclosures Workshop

December 11, New York, NY (218-50-13)

23rd Annual Accounting & Financial Reporting Symposium

December 5 – 6, Las Vegas, NV (209-75-13)

SUMMER-FALL 2013 KPMG Learning | Executive Education

21


LOCATION DETAILS FOR ALL KPMG LEARNING | EXECUTIVE EDUCATION PROGRAMSNOTE: The hotel location for each course is specified in the course details

LOCATION DETAILS FOR ALL KPMG LEARNING | EXECUTIVE EDUCATION PROGRAMSNOTE: The hotel location for each course is specified in the course details

22

Chicago, IL MEETING SITES: KPMG Office Aon Center 200 E. Randolph Street, Suite 5500 Chicago, IL 60601 312-665-3450 Summit Executive Centre 205 N. Michigan Avenue, 10th Floor Boulevard Towers South Chicago, IL 60601 888-887-2070 HOTEL SITES: Hotel Monaco Chicago 225 North Wabash Avenue Chicago, IL 60601 866-610-0081 Radisson Blu Aqua Hotel 221 N. Columbus Drive Chicago, IL 60601 312-565-5258

Las Vegas, NV Aria Resort 3730 Las Vegas Blvd. Las Vegas, NV 89158 866-359-7111

Mandarin Oriental 2752 S. Las Vegas Blvd. Las Vegas, NV 89109 702-590-8888

San Francisco, CA Hilton Union Square 333 O’Farrell Street San Francisco, CA 94102 888-627-7196

New York, NY MEETING SITES: Convene Third Avenue 730 3rd Ave., 23rd Floor New York, NY 10036 888-730-7307

Convene Seventh Avenue 810 7th Ave., 23rd Floor New York, NY 10019 888-730-7307 HOTEL SITES: Hilton New York 1335 Avenue of the Americas New York, NY 10019 800-445-8667 New York Marriott East Side 525 Lexington Avenue at 49th Street New York, NY 10017 212-755-4000 Sheraton New York 811 Seventh Avenue New York, NY 10019 212-841-6421 Wyndham Midtown 45 205 E. 45th Street New York, NY 10017 212-867-5100

Scottsdale, AZ The Phoenician 6000 E. Camelback Road Scottsdale, AZ 85251 480-423-2553


Program Fee and Refund PolicyThe fees indicated for each course cover all learning materials, instruction, and food and beverages. If paying by check, please make checks payable to KPMG LLP - Executive Education. Discounts are available for first-time Executive Education registrants or multiple attendees from the same company. KPMG Alumni, full-time students and university faculty may also be eligible for a discount. For more information, please contact KPMG Learning by phone at 201-505-6062 or by e-mail at [email protected].

Participants who notify the registrar more than 10 full business days before a session may receive full credit toward a future program or a refund of their tuition less a $185 administrative service charge. Registrants canceling within 10 full business days of a session will receive full credit to a future program. Held tuition credit will expire one year from the start date of the program originally cancelled and can be used by the original registrant or another member of their company to attend an Executive Education course being held at any time before such expiration date. Registrants failing to attend a session or not canceling at least 3 full business days before the session will be assessed the full program fee.

Attire – Business casual attire recommended.

To Register:

ONLINE: ExecEd.kpmg.comBY PHONE: 201-505-6062BY MAIL (Checks only): KPMG Learning | Executive Education PO Box 120001 – Dept. 0503 Dallas, TX 75312-0503

To complete registration by mail, please send the below registration form along with your check made payable to KPMG LLP - Executive Education.

For more information regarding administrative policies, or for further assistance, please contact our offices at 201-505-6062 or by e-mail at [email protected].

Registration Form and Information – SUMMER – FALL 2013

KPMG NASBA sponsor #: 103077

1. First Name Last Name

Nickname for Badge Title E-Mail Address

Business Telephone ( ) Fax ( )

Company

Address

City State Zip

2. First Name Last Name

Nickname for Badge Title E-Mail Address

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Enroll me in the following program (s) (for multiple registrations, please copy this form):

Program Course No. Registration Fee $ Date Location

Program Course No. Registration Fee $ Date Location

NASBA CPE SponsorKPMG LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to The National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417; Web site: www.nasba.org.


KPMG Learning | Executive EducationThree Chestnut Ridge Road Montvale, NJ 07645

SUMMER – FALL 2013

KPMG Learning | Executive EducationContinuing Education for Corporate Executives and Their Staff

ExecEd.kpmg.com

© 2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International. NDPPS 188345

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KPMG Learning | Executive Education