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Off Balance Sheet Risks in Financial Accounting

Member Benefit: Free Recorded Web Seminars

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Seminar Overview
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.

You will:

  • 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).

Workstation Requirements

  • Abobe Flash version 9 or higher.
  • Recommeded screen size, 1024 x 768 pixels.
  • Internet connection (high-speed broadband connection recommended).
  • Speakers or a headset.

Proxy/Firewall Settings

  • 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
Nonmember price$185.00



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