FASB Webcast and Webinar Series
IN FOCUS: Understanding the FASB’s Proposals for Investment Companies, Investment Property Entities, and ConsolidationsDate: Monday, November 28, 2011
Time: 1:00–2:30 p.m. Eastern Daylight Time
The Financial Accounting Standards Board (FASB) is pleased to announce an upcoming webcast focused on the accounting requirements in the following recently-issued proposals:
- Proposed Accounting Standards Update—Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements
- Proposed Accounting Standards Update—Real Estate—Investment Property Entities (Topic 973)
- Proposed Accounting Standards Update—Consolidation (Topic 810): Principal versus Agent Analysis
Speakers: Marc A. Siegel, Member, Financial Accounting Standards Board; Lawrence W. Smith, Member, Financial Accounting Standards Board; and Upaasna Laungani, Project Manager, Financial Accounting Standards Board.
Learning Objectives: At the end of this session, participants will understand the key proposed changes to accounting for consolidations and accounting and reporting requirements for investment companies. Participants will also understand the scope and accounting requirements for the new concept of an investment property entity. Viewers will have the opportunity to email questions to the speakers during the event.
Participants will have the opportunity to email questions to the panelists during the event.
Registration: To register for this event, please use this link.
Delivery Method: Group-internet based
Program Level: Overview
Program Prerequisites: Familiarity with accounting and reporting for investment companies, real estate, and consolidations.
Advanced Preparation Needed: Participants are encouraged to read the summaries of each of the three Exposure Drafts.
Recommended CPE: 1.5 hours; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.
Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by e-mail as soon as possible if the course is cancelled for any reason.
Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact CPEDirector@fasb.org.
Official National Registry of CPE Sponsors' Statement
The Financial Accounting Foundation/FASB/GASB 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 submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
NASBA National Registry of CPE Sponsors—Sponsor License Number 107522
Texas Sponsor Number 000016