New Member Benefit: Free Recorded Web Seminars
Now members can enjoy unlimited access to free, recorded Web seminars. Unlike traditional classroom courses, our recorded Web seminars are informational learning opportunities viewed via a Web browser at your convenience. So you can gather as many people around a computer as you like, as often as you like. Just follow this link to get started.
Adelphia and Enron were penalized by investors, regulators, and bankers for undisclosed off-balance-sheet risks. Bankers must be equipped to perform due diligence on clients’ financial statements. Learn to be aware of accounting practices that can impact your clients’ financial position.
Length: One 60-minute session
Who will benefit?
This seminar is for financial analysts and credit officers needing information on off-balance-sheet risks in clients’ financial statements.
- Understand the structure of leases and lease accounting with an emphasis on off-balance-sheet leases and related disclosure in the financial footnotes.
- Identify when affiliate organizations are consolidated on financial statements and when they are kept off balance sheets, along with the accounting implications on the financial statements of each scenario.
- Understand and identify basic off-balance-sheet items such as contingencies, commitments, and guarantees.
- Understand the basic elements of transactions using variable interest entities (formerly known as special-purpose vehicles).
- Abobe Flash version 9 or higher.
- Recommeded screen size, 1024 x 768 pixels.
- Internet connection (high-speed broadband connection recommended).
- Speakers or a headset.
- Port 80 must be open both incoming and outgoing.
|Associate member price||$0.00|
|Professional member price||$140.00|
|Nonassociate at member institutions price||$0.00|