SUMMER-FALL 2013

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

ExecEd.kpmg.com
 Instructor was phenomenal! This
was by far the best CPE course I have
attended in my 15 year career.

KPMG Excellent training course!

Effective and efficient
Exec Ed learning that was useful
trainings and easily applied back in
are a great the office.
way to get I enjoyed the course
value-add and think it was well
CPE worth the time and
credits. money. Thank you.

The instructor was off the charts

demonstrating knowledge, speed of delivery,
answering questions, et al.

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 todays business
professional, the KPMG Learning curriculum is available in a variety of formatsExecutive
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.
CONTENTS
1 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
1

KPMG Learning |
Executive Education Public Seminars
Through 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 Education

All 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: us-kpmglearning@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. NDPPS 188345
 TECHNICAL ACCOUNTING 2

IFRS Practical PROGRAM DETAILS

Application and August 21-23
Convene Seventh
Program Fee: $2,695

Comparison to Avenue/Hilton
New York, NY
Prerequisite: Knowledge of
basic accounting

U.S. GAAP 341-50-13

November 4-6
Preparation: None
Level of Knowledge: Intermediate
Summit/Hotel Monaco Recommended CPE Credits: 24 Hours
This intensive three-day course is designed Chicago, IL
341-60-13 Field of Study: Accounting
to provide an understanding of International
Delivery Method: Group Live
Financial Reporting Standards (IFRS), some
of the key differences between IFRS and AGENDA
U.S. GAAP, and what is required to reconcile General IFRS Inventory
those differences. It is designed for financial IFRS Framework Investment Property
executives of U.S. subsidiaries of foreign IFRS in the United States Consolidation, Equity
companies, as well for executives of U.S. Financial Instruments Method Investees,
domiciled companies interested in accessing Share-Based Payments Joint Ventures
Derivatives and Hedge Impairment of
capital markets outside the United States which Long-Lived Assets
Accounting
require the preparation of financial statements Business
Pensions and
in accordance with IFRS. Past sessions received Post-Retirement Benefits Combinations and
excellent marks from attendees for both the Noncontrolling
Income Taxes
Interests
extent of the topics covered and the practical Derecognition/Transfers of
Subsequent Events/
knowledge of thepresenters. Financial Instruments
Events after the
Intangible Assets Reporting Period
Lecture sessions are supplemented by problem Property, Plant, and IFRS for Small and
solving and case discussion to strengthen Equipment and Discontinued Medium-Sized
and reinforce your understanding of the topics. Operations Entities
Integrated into the program is discussion of Revenue Recognition Financial Instrument
significant non-accounting considerations Provisions, Contingent Disclosures
Liabilities, and Contingent Presentation of
that must be taken into effect such as the Assets Financial Statements
impact on systems, processes and controls of Leases Statement of Cash
moving from U.S. GAAP to IFRS. In addition, Debt vs. Equity Flows
sufficient time has been set aside to consider Classification Conversion to IFRS
yourquestions.
LEARNING OBJECTIVE
If you are looking for an excellent resource to
Using lecture and exercises, this course is designed to give
obtain an understanding of the differences participants a detailed understanding of the more important
between U.S. GAAP and IFRS and the differences between FASB and IASB pronouncements, and
implications of those differences, you should help them to make the appropriate adjustments on the
financial statements for those differences.
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.

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
3 TECHNICAL ACCOUNTING

FASB Accounting PROGRAM DETAILS

Update* August 19-20
Summit/Hotel Monaco
Program Fee: $1,695*
Prerequisite: Knowledge of
Gain a thorough understanding of thelatest Chicago, IL
basic accounting
240-60-13
issues in financial accounting and disclosure Preparation: None
September 19-20
The FASB Accounting Update continues to be Aria Resort Level of Knowledge:
cited by attendees as one of the best ways to gain Las Vegas, NV Intermediate
240-75-13 Recommended CPE Credits:
a thorough understanding of the latest issues in
November 19-20 16 Hours
financial accounting and disclosure. The course
The Phoenician Field of Study: Accounting
is designed to provide financial executives and
Scottsdale, AZ
accounting managers with a thorough update on Delivery Method: Group Live
240-80-13
the more important recent financial accounting
December 17-18
and disclosure pronouncements, and active Convene Third
projects that will affect the Accounting Standards Avenue/Marriott
Codification, including joint projects with the New York, NY
240-50-13
IASB, FASB-only projects, and EITF activities.
Implementation issues relating to new guidance AGENDA
will also beconsidered. Fair Value Measurement
Course Leaders Financial instruments
Classification and Measurement
The presenters are specialists from the KPMG
Impairments
Department of Professional Practice, which is a
Hedging
national resource that advises KPMG field offices Balance Sheet Offsetting
on technical accounting matters. 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.

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
 TECHNICAL ACCOUNTING 4

Revenue Recognition* PROGRAM DETAILS

August 21 Program Fee: $1,195
Provides an understanding of the
Summit/Hotel Monaco
accounting, reporting, and disclosure Prerequisite: Knowledge of
Chicago, IL
basic accounting
requirements associated with revenue 251-60-13
Preparation: None
recognition for the sale of products or
Level of Knowledge: Intermediate
rendering of services
Recommended CPE Credits:
The Revenue Recognition course will focus 8 Hours
primarily on the forthcoming Joint FASB/IASB Field of Study: Accounting
Revenue Recognition Standard, which is expected
Delivery Method:
to be issued later this year, and will replace virtually Group Live
all existing U.S. GAAP and IFRS revenue recognition
guidance. In addition, the course will also provide AGENDA
an overview of the existing accounting, reporting, Overview of Existing U.S. GAAP Revenue Recognition
and disclosure requirements associated with Requirements and Practice Issues
revenue recognition for the sale of products and The Joint FASB/IASB Revenue Recognition Project
rendering of services under U.S. GAAP, with an Scope
emphasis on current practice issues. Five-Step Revenue Recognition Model
Specific Application Issues
Coverage of the new standard will focus on Disclosure Requirements
participants gaining an understanding of the Transition and Effective Date
new revenue recognition model, and the major
changes expected to affect companies adopting
thestandard. LEARNING OBJECTIVE

The overview of the existing revenue recognition Using lecture, examples, and detailed exercises, this
course is designed to give participants an understanding
requirements will address the basics of FASB and of the forthcoming Joint FASB/IASB Revenue Recognition
SEC guidance and will touch upon other topics Standard, as well as overview of the existing accounting,
most relevant to those attending, which may reporting, and disclosure requirements.
include one or more of the following:
Multiple-Element Arrangements
Software Revenue Recognition
Customer Payments and Incentives
* Attend Revenue Recognition with
FASB Accounting Update for a
Special Discount Fee of $2,545.
Principal Agent Considerations
Long-Term Construction-Type and
Production-Type Contracts
Other Revenue Recognition Application Matters
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.

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
5 TECHNICAL ACCOUNTING

Accounting for PROGRAM DETAILS

IncomeTaxes* August 20-21
Convene Seventh
Program Fee: $1,795*

Understand and apply ASC 740 (FAS 109 and Prerequisite: Knowledge of
Avenue/Hilton
basic accounting
associated pronouncements) New York, NY
245-50-13 Preparation: None
This two-day seminar is designed to help you
apply ASC 740 (FAS 109, FIN 48, and their November 7-8 Level of Knowledge:
KPMG Office/Radisson Intermediate
associated pronouncements). It provides
Blu Aqua Hotel Recommended CPE Credits:
a conceptual as well as practical coverage
245-60-13 16 Hours
of accounting for income taxes. The course
explains how to reconcile differences between November 21-22 Field of Study: Accounting
Aria Resort
four sets of flows: cash flows, U.S. income, Las Vegas, NV
Delivery Method: Group Live
taxable income, and more likely than not taxable 245-75-13
income. It will also cover adjustments for
December 10-11
stock options, other comprehensive income, Convene Third Avenue/
business combinations, and foreign operations, Wyndham
which make this topic even more challenging. New York, NY
The seminar uses a combination of lecture, 245-51-13
discussion, and problem solving to clarify the AGENDA
concepts and procedures.
Introduction to Deferred Taxes: Revenue Items
Seminar Focus Introduction to Deferred Taxes: Expense Items
Permanent vs. temporary differences and how Disclosure Rules
they affect the effective tax rate Deferred Taxes and Other Comprehensive Income
Classification of temporary differences into Common Book-Tax Differences
taxable and deductible differences Carrybacks and Carryforwards
Difference between taxes payable (refundable), Valuation Allowance
tax contingencies, and deferred tax Tax Contingencies
liabilities(assets) Business Combinations and Intercompany Transactions
Tax credit carryforwards and tax loss Stock Options and Deferred Taxes
carryforwards Interim Period Taxes
Common sources of permanent and Foreign Operations
temporary differences between the book
LEARNING OBJECTIVE
basis and tax basis
An introduction to tax contingencies Using lecture, examples, and detailed exercises, this
Cash-flow consequences of deferred taxes course is designed to give participants an in-depth
understanding of how to apply the FASB pronouncements
Applying the more likely than not test on accounting for income taxes, including how to make
in determining the valuation allowance for journal entries in specific situations, or appropriate
deferred tax assets financial statement disclosures.
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,
* Attend Accounting for Income
Taxes with Advanced Accounting
for Income Taxes for a Special
business combinations, and foreign operations Discount Fee of $3,250.

*
Course Leader Attend Accounting for Income
Dan Gode, Co-founder, Almaris E-Learning Systems Taxes with Accounting for Leases
for a Special Discount Fee of $2,595.
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
 TECHNICAL ACCOUNTING 6

Advanced Accounting PROGRAM DETAILS

for IncomeTaxes* August 22-23 Program Fee: $1,995
Convene Seventh
Prerequisite: Must be
Implementing U.S. GAAP on income taxes Avenue/Hilton
knowledgeable in the FASBs
New York, NY
requirements for accounting for
This course is designed for individuals who have an 345-50-13
income taxes
intermediate level knowledge of the requirements November 25-26 Preparation: Accounting for
for accounting and financial disclosures pertaining Aria Resort Income Taxes (Course #245) or
to income taxes. Las Vegas, NV equivalent
345-75-13
The course will discuss challenges that arise in the Level of Knowledge: Advanced
December 12-13
implementations of accounting for income taxes. Recommended CPE Credits:
Convene Third
16 Hours
Topics include accounting for taxes relating to the Avenue/Wyndham
New York, NY Field of Study: Accounting
following topics:
345-51-13 Delivery Method:
Tax contingencies: interaction between federal Group Live
and state, interest accruals
Carryforwards AGENDA
Valuation allowance Tax Contingencies
Quarterly disclosures and discrete items Carryforwards
State taxes and blended tax rates Valuation Allowance
Foreign operations Quarterly Disclosures and
Discrete Items
Stock options State Taxes and Blended Tax Rates
Business combinations Foreign Operations
Equity investments and joint ventures Stock Options
Return to provision reconciliations Business Combinations and Intercompany Transactions
Intraperiod Tax Allocations
Intraperiod tax allocations
Securities and Derivatives
Investments in securities and derivatives
Return to Provision Reconciliations
Note that the seminar is about accounting for income
LEARNING OBJECTIVE
taxes; it is not a seminar about the tax code itself.
Using lecture, examples, and detailed exercises, this course
Course Leader is designed to give participants who are knowledgeable
Dan Gode, Co-founder, Almaris E-Learning Systems in the FASB requirements on accounting for income taxes
a more in-depth exposure to some of the more complex
Co-speaker issues related to accounting for income taxes.

KPMG LLP Federal Tax Partner

* Attend Advanced Accounting for

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

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
7 TECHNICAL ACCOUNTING

Accounting for Leases* PROGRAM DETAILS

Understanding and applying U.S. GAAP on December 9 Program Fee: $1,195*
Convene Third
lease accounting Prerequisite: Good understanding of
Avenue/Wyndham
New York, NY U.S. GAAP accounting required
This one-day seminar will help you understand
244-50-13 Preparation: None
how and why the recently exposed lease
accounting standards differ from the current Level of Knowledge: Intermediate
standards. The seminar will explain the current
standards, proposed changes, their logic, their Recommended CPE Credits: 8 Hours
implications, and the problem areas that concern Field of Study: Accounting
the constituents. Because of the new material on
Delivery Method: Group Live
proposed standards, some of the details of the
existing standards such as the details of lessees AGENDA
involvement in asset construction, subleases,
leveraged leases, and changes to lease terms will Leases and Off-Balance Sheet Financing: Why Lease
Accounting Matters
not be covered.
Exposure Draft on Accounting for Lessees
Seminar Focus The Problem Areas in the Proposed Accounting for Lessees
Leases and Off-Balance Sheet Financing: Why Accounting for Lessors: If the Old Accounting Is Retained
Lease Accounting Matters Accounting for Lessors: Proposed Changes
Balance sheet: Debt-equity ratio, returnon
assets LEARNING OBJECTIVE
Income statement: EBITDAR, EBITDA, EBIT, Using lecture, examples, and detailed exercises, this
and net income course is designed to give participants an in-depth
Cash-flow statements: Classification of cash understanding of how to apply the FASB pronouncements
flows, significant noncash events on accounting for leases, including how to make journal
Exposure Draft on Accounting for Lessees and entries in specific situations and the appropriate financial
statementdisclosures.
Areas of Concern:
Right to use model
Grossing up of the balance sheet
Renewal options, Contingent rents, Residual
value guarantees, Accounting for each lease * Attend Accounting for Leases
with either Accounting for Income
Taxes OR Accounting for Business
separately when companies have thousands
of leases, Bargain purchase options, Combinations for a Special Discount
Discount rates, Debtguarantees Fee of $2,595.
Accounting for Lessors: If the Old Accounting Is
Retained
Operating leases, Direct financingleases,
Sales-type leases, Typical financial
disclosures
Accounting for Lessors: Proposed Changes
Consistency with revenue recognition
Dercognition vs. performance obligation
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.
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
 TECHNICAL ACCOUNTING 8

Accounting for Business PROGRAM DETAILS

Combinations* November 14-15 Program Fee: $1,795*
Aria Resort
Prerequisite: Good understanding of
ASC 805 (FAS 141R and FAS 160) and Las Vegas, NV
U.S. GAAP accounting required
261-75-13
ASC 350-20 (FAS 142) Preparation: None
December 5-6
Accounting for Business Combinations explains Convene Level of Knowledge: Intermediate
the requirements of ASC Topic 805. The seminar Seventh Recommended CPE Credits: 16 Hours
provides an in-depth explanation of the accounting Avenue/
Field of Study: Accounting
Sheraton
for business combinations, the concepts New York, NY Delivery Method: Group Live
underlying those requirements, and discusses 261-50-13
their potential impacts on structuring of mergers
and acquisitions. The seminar also covers ASC
Subtopics 350-20 and 350-30, which cover the AGENDA
accounting for goodwill and intangible assets Overview of ASC 805 with Simple Examples
subsequent to an acquisition. Introduction to Tax Issues Relating to Business Combinations
Seminar Focus First Steps in Applying ASC 805
Computing the Cost of Acquiring the Target
The use of simple spreadsheet-based
Accounting for Noncontrolling Interests under FAS 160
examples to explain the basic concepts clearly
Allocating the Acquisition Cost to the Acquired Assets and
A detailed explanation of the deferred income Assumed Liabilities
tax consequences of business combinations Understanding ASC 350-20 (FAS 142) on Goodwill
and asset purchases, accounting for Tax Issues
tax-deductible goodwill Understanding the Consequences of Business Combinations
A discussion of goodwill impairment and its
consequences LEARNING OBJECTIVE
Detailed coverage of stock options, Using lecture, examples and detailed exercises this course
is designed to provide participants with an in-depth
contingencies, and earnouts in a
understanding of how to apply the FASB pronouncements
businesscombination on business combinations, how to make journal entries
Explanation of how business combinations in specific situations and the appropriate financial
statementdisclosures.
affect projected financial statements and
metrics; what makes acquisitions accretive or
dilutive to EPS
Course Leader
Dan Gode, Co-founder, Almaris E-Learning Systems
* Attend Accounting for Business
Combinations with either
Accounting for Leases OR
Statement of Cash Flows for a
Special Discount Fee of $2,595.

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
9 TECHNICAL ACCOUNTING

Statement of Cash PROGRAM DETAILS

Flows* September 17
Aria Resort
Program Fee: $1,195
Prerequisite: Good understanding
Understanding and preparing U.S. GAAP Las Vegas, NV of U.S. GAAP accounting required
statement of cash flows 256-75-13
Preparation: None
The statement of cash flows is a key point of focus December 4
Level of Knowledge: Intermediate
for investors. This one-day seminar will help you Convene Seventh
Avenue/Sheraton Recommended CPE Credits: 8 Hours
prepare the statement of cash flows as per U.S. New York, NY Field of Study: Accounting
GAAP. It will help you incorporate non-operating 256-50-13
changes in assets and liabilities due to factors such as Delivery Method: Group Live
acquisitions, dispositions, foreign currency translations,
other comprehensive income, and stock-based AGENDA
compensation. ASC 230: Financing, Investing, and Operating Cash Flows:
The seminar uses spreadsheet-based examples Detailed Discussion of FAS 95 Requirements
from published financial statements to illustrate Classifying Cash Flows
Examples of SEC Comment Letters
scenarios and their applications. When the Balance Sheet Changes Differ from Cash Flow
Seminar Focus Adjustments
Special Topics: Deferred Taxes and Stock Options:
Requirements of ASC 230 Deferred Taxes
SEC Enforcement Releases Stock-Based Compensation
Special issues relating to the following: Miscellaneous Cash Flow Topics:
Deferred taxes Pensions and Other
Postemployment Benefits
Foreign currency translations
Significant Noncash Events
Other comprehensive income Leases
Stock-based compensation Premium and Discount Bonds
Acquisitions, consolidations, noncontrolling Equity Investments
interests, and dispositions Derivatives and Hedging
Securitizations
Pensions and other postemployment Vendor Financing
benefits Discontinued Operations
Significant noncash events
Leases LEARNING OBJECTIVE
Premium and discount on bonds
Using lecture, examples, and detailed exercises, this
Equity investments courseis designed to give participants an in-depth
Derivatives and hedging understanding of how to apply the FASB requirements
Securitizations for cash flow statements, including how to make journal
Discontinued operations entries in specific situations and the appropriate financial
statement disclosures.
Course Leader
Dan Gode, Co-founder, Almaris E-Learning Systems

* Attend Statement of Cash Flows

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

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
 TECHNICAL ACCOUNTING 10

Accounting for PROGRAM DETAILS

Share-Based Payments September 19-20
Aria Resort
Program Fee: $1,795
Prerequisite: Good understanding of
Applying ASC 718 (FAS 123R) in practice Las Vegas, NV
U.S. GAAP accounting required
266-75-13
This seminar is designed to assist you in applying Preparation: None
December 16-17
ASC 718 (FAS 123R). It will consider the important Level of Knowledge: Intermediate
Convene Third
accounting requirements of the standards and SEC Avenue/Marriott Recommended CPE Credits: 16 Hours
Staff Accounting Bulletins. Among the issues that New York, NY
Field of Study: Accounting
will be addressed are as follows: 266-50-13
Delivery Method: Group Live
Seminar Focus
Complete yet simple examples of the AGENDA
implementation issues so that you understand Overview with Simple Examples
the logic of ASC 718 as well as the correct Nonqualified Stock Options
procedures to implement it. Nonvested Stock; Incentive Stock Options
Detail discussion of tax issues related to ASC718 Measurement of Fair Value
including APIC pools, impact of stock options Classification of Awards
on the effective tax rate, cash flow treatment of Recognition of Compensation Costs
excess stock option income tax benefits, and the Modification of Awards
interaction of ordinary NOLs and stock option Stock Option NOLs; Business
Combinations
NOLs.
Disclosures
Range of share-based compensation including
Earnings per Share
nonqualified options (NQOs), incentive stock
Employee Stock Purchase Plans
options (ISOs), unvested stock with and without
83(b) elections, and employee stock purchase LEARNING OBJECTIVE
plans (ESPPs).
Valuation challenges arising from the Using lecture, examples, and detailed exercises, this course
is designed to give participants an in-depth understanding
measurement of expected term and volatility. of how to apply ASC 718, including how to make journal
The presenters include specialist(s) from the entries in specific situations and the appropriate financial
KPMG Department of Professional Practice, which statement disclosures.
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
KPMGDepartment of Professional Practice, which
is a national resource that advises KPMGfield
offices on technical accounting matters.

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
11 TECHNICAL ACCOUNTING

Accounting for Foreign PROGRAM DETAILS

Operations September 18
Aria Resort
Program Fee: $1,295
Prerequisite: None
ASC 830 (FAS 52) and related pronouncements Las Vegas, NV
297-75-13 Preparation: None
Multinational companies face the challenging
December 2 Level of Knowledge: Intermediate
task of consolidating and reporting their foreign
Convene Seventh Recommended CPE Credits: 8Hours
operations. Accounting for foreign operations Avenue/Sheraton
requires a thorough knowledge of the conceptual Field of Study: Accounting
New York, NY
underpinnings of the accounting standards as 297-50-13 Delivery Method: Group Live
well as the issues that arise in their practical
implementation. AGENDA
Seminar Focus 7:45 8:45 Registration and Continental Breakfast
Determining the functional currency 8:45 10:15 Conceptual foundation of accounting for
Translations under the current rate method foreignoperations
Remeasurements under the temporal method Conceptual challenges
Net income vs. other comprehensive income
Foreign currency transactions Monetary assets vs. non-monetary assets
Intercompany transactions and consolidations Reporting currency vs. local currency vs. functional currency
Statement of cash flows and foreign operations Accounting choices
Using the current rate method to translate foreign
Accounting for foreign taxes: ASC 740-30 subsidiaries
Please note that accounting for foreign Using the temporal method to translate foreign branches
currencyderivatives is covered in a separate Reporting gains and losses on foreign currency transactions
seminar on derivatives. Determining the functional currency
Cash flow, sales price, sales market, expense, financing,
Course Leader intercompany transactions and arrangements
Dan Gode, Co-founder, Almaris E-Learning Systems Changing the functional currency
Foreign operations in highly inflationary economies
10:15 10:30 Break and refreshments
10:30 12:30 Implementing the accounting standards
Determining the functional currency
LEARNING OBJECTIVE Cash flow, sales price, sales market, expense, financing,
intercompany transactions and arrangements
Using lecture, examples, and detailed exercises, this course is
Changing the functional currency
designed to give participants an in-depth understanding of how
Foreign operations in highly inflationary economies
to apply the FASB pronouncements on accounting for foreign
operations, how to make journal entries in specific situations, Intercompany transactions involving foreign subsidiaries
and the appropriate financial statement disclosures. Intercompany sales and purchases
Intercompany debt
Consolidation procedures
12:30 1:30 Lunch
1:30 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 cash
3:00 3:15 Break and refreshments
3:15 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

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
 TECHNICAL ACCOUNTING 12

Accounting for Foreign PROGRAM DETAILS

Currency & Interest September 12-13
Aria Resort
Program Fee: $1,795
Prerequisite: Knowledge of
Rate Derivatives Las Vegas, NV
295-75-13
basic accounting
Preparation: None
Hedging foreign currency risk and interest December 12-13
Convene Third Level of Knowledge: Intermediate
rate risk
Avenue/Wyndham Recommended CPE Credits: 16 Hours
This course is directed at both treasury and accounting New York, NY
professionals, and is designed to help you understand Field of Study: Accounting
295-50-13
how the derivatives market works for hedging interest Delivery Method: Group Live
rate risk and foreign currency risk and how to account
for hedging transactions under U.S.GAAP. AGENDA
Although some derivatives may be highly Introduction to Foreign Currency Hedging
sophisticated and esoteric instruments, the vast Derivatives Interest Rate Hedging
majority of hedgers use plain vanilla contracts in Alternative Accounting FAS 133 Definitions
textbook applications to manage their interest rate Treatments International Standards
and foreign exchange rate exposures. This seminar Interest Rate Swap and FAS 133 Amendments
is designed for just these types of companies. It Case Study Other Related Topics
takes the mystery out of both the instruments and Documentation
the accounting. Requirements
Disclosures
Under current U.S. GAAP, derivative users may
Review of FAS 52 Issues
legitimately apply alternative accounting treatments to
common transactions; but special hedge accounting LEARNING OBJECTIVE
is invariably preferred by most public companies,
as it makes the intent of the hedging activity Using lecture, examples, and detailed exercises, this course
transparent to readers of financial statements and is designed to give participants an in-depth understanding
of how hedging transactions function and how to apply
generally minimizes the volatility of reported earnings.
the revised FASB Statement 133 requirements, including
Thistreatment, however, is not automaticand, how to make journal entries in specific situations and the
in fact, qualifying for this treatment is fraught with appropriate financial statement disclosures.
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 Leader 2013 KPMG LLP, a Delaware limited liability partnership and the U.S.
Ira G. Kawaller, President, Kawaller & Company 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
13 SEC REPORTING AND MD&A

SEC Reporting PROGRAM DETAILS

& Compliance* August 20-21
Hilton Union Square
Program Fee: $1,695*

San Francisco, CA Prerequisite: None

Provides a sound grounding in SEC reporting
205-70-13 Preparation: None
and compliance for corporate financial
September 18-19
executives and managers Convene Third Level of Knowledge: Basic
Avenue/Wyndham Recommended CPE Credits: 16 Hours
It is designed to give you a practical, hands-on
New York, NY
experience in whats required to prepare the 205-50-13 Field of Study: Accounting
Form 10-K Annual Report, Form 10-Q Quarterly
November 6-7 Delivery Method: Group Live
Report, Form 8-K Current Report, and the proxy
Mandarin Oriental
statement (Schedule 14A). The course also Las Vegas, NV
discusses current issues on the SECs agenda 205-75-13
such as Dodd-Frank initiatives, the JOBS Act,
December 2-3
trends in SECcomments, XBRL, and IFRS. Course Convene Seventh
materials are continuously updated to give you Avenue/Sheraton
the most current information on SEC issues. New York, NY
While the course focuses on full Form 10-K 205-51-13
filers, smaller reporting companies have found it
extremely useful as well. Actual reports and filings AGENDA
and small-group exercises are integrated into
The SEC, Its Operations, and Organization
the course to demonstrate how the regulations
Dealing Effectively with SEC Staff
are applied in practice and to reinforce your
Developing the Form 10-K AnnualReport
understanding of the topics.
Item by Item Analysis of Form 10-K Requirements
In addition to the workbook manual, you will also Non-U.S. GAAP Financial Measures
Preparing the Form 10-Q Quarterly Report
receive an SEC Rules and Regulations Manual and
Current Reporting on Form 8-K
gain insight into how to research information.
Proxy Statement and the Annual Report to Shareholders
Seminar Focus Current Hot Issues including Trends in SEC Comments,
XBRL, and SEC Reporting Using IFRS
Practical discussion of Exchange Act filing
requirements with an overview of the SECs
LEARNING OBJECTIVE
integrated disclosure system
Effective use of Non-U.S. GAAP Financial Measures Using lecture and exercises, this course is designed to
give participants a basic understanding of how to prepare
Preparing and filing Forms 10-K, 10-Q, and 8-K with the SECs periodic reporting forms: 10-K Annual Report,
emphasis on key disclosures 10-Q Quarterly Report, 8-K Current Report, as well as
Dealing with disclosure and compliance issues, an understanding of how to comply with the annual
proxyrequirements.
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
* Attend SEC Reporting with MD&A
Workshop for a Special Discount Fee
of $2,595.
Proxy statement preparation
Small-group case exercises
Course Leader
Mary Anne Busse, Managing Director,
GreatDisclosure, LLC

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
 SEC REPORTING AND MD&A 14

MD&A Disclosures PROGRAM DETAILS

Workshop* August 22
Hilton Union Square
Program Fee: $1,195*

San Francisco, CA Prerequisite: None

The heightened interest in financial
203-70-13 Preparation: None
reporting and disclosure resulting from
recent legislation and SEC rulemaking is September 20
Level of Knowledge: Basic
Convene Third
causing an increased focus on the kinds and Avenue/Wyndham Recommended CPE Credits: 8 Hours
quality of Managements Discussion and New York, NY
203-50-13 Field of Study: Accounting
Analysis (MD&A) disclosures in SEC filings.
November 8 Delivery Method: Group Live
The program will emphasize key MD&A Mandarin Oriental
developments, including SEC releases, Las Vegas, NV
comment letters and speeches, focusing on 203-75-13

expanding and improving MD&As effectiveness December 4

Convene Seventh
and compliance. Avenue/Sheraton
New York, NY
Example MD&As and hands-on exercises 203-51-13
involving actual MD&A disclosures are
incorporated throughout the day. The exercises AGENDA
give you the opportunity in a real-world setting Overview of Managements Discussion and Analysis
to evaluate and critique actual MD&As, discuss Requirements
how they might be improved and apply those Review and Analysis of Underlying MD&A Releases
lessons to the attendees own MD&As. Critical Accounting Policies and Estimates
Analysis of Example MD&As on Key Topical Issues
Course Leader Goodwill Considerations
Mary Anne Busse, Managing Director, Cash Flow Disclosures
GreatDisclosure, LLC 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 SECs Managements
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

SECReporting for a Special
Discount Fee of $2,595.

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
15 SEC REPORTING AND MD&A

Bank SEC Reporting PROGRAM DETAILS

& Compliance* December 9-10
Convene Third
Program Fee: $1,695*

Avenue/Wyndham Prerequisite: None

Looking to learn how to file the SEC New York, NY Preparation: None
periodic reports for banks and bank holding 208-50-13
Level of Knowledge: Basic
companies? This course provides a sound
grounding in SEC reporting and compliance for Recommended CPE Credits: 16 Hours
corporate financial executives and managers of Field of Study: Accounting
banks and bank holding companies. Delivery Method: Group Live

It is designed for banks and bank holding AGENDA

companies to give you practical, hands-on The SEC, Its Operations, and Organization
experience in what is required to prepare the Dealing Effectively with SEC Staff
Form 10-K Annual Report, Form 10-Q Quarterly XBRL
Report, Form 8-K Current Report, and the SEC Reporting Using IFRS
Developing the Form 10-K Annual Report
proxy statement (Schedule 14A). The course Form 10-Q Quarterly Report
also discusses current key issues on the SECs The Item Requirements of Form 10-K, including Industry
agenda, trends in Dodd-Frank initiatives, the Guide 3 and Article 9 of Regulation S-X
JOBS Act, trends in SEC, SEC comments, Form 8-K Current Report
Proxy Statements
XBRL, and IFRS. The course is similar to our
SEC Reporting & Compliance course, except LEARNING OBJECTIVE
that it emphasizes bank specific issues such as Using lecture and exercises, this course is designed to
Industry Guide 3 and Article 9 of Regulation S-X, give participants a basic understanding of how to prepare
the SECs periodic reporting forms for banks and bank
detailing bank-financial statement requirements.
holding companies: 10-K Annual Report,
Actual bank SEC filings are integrated into the 10-Q Quarterly Report, 8-K Current Report, as well as an
course to demonstrate how the regulations are understanding of how to comply with the annual proxy
requirements for banks.
implemented in practice.

*
In addition to the workbook manual, you will also Attend Bank SEC Reporting with
receive an SEC Rules and Regulations Manual Bank MD&A Workshop for a Special
and gain insight into how to research information. Discount Fee of $2,595.
Course Leader
Mary Anne Busse, Managing Director,
Great Disclosures, LLC
Co-speaker
KPMG LLP Banking Partner

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
 SEC REPORTING AND MD&A 16

Bank MD&A PROGRAM DETAILS

Disclosures Workshop* December 11
Convene Third
Program Fee: $1,195*

The heightened interest in financial Avenue/Wyndham Prerequisite: None

reporting and disclosure resulting from New York, NY Preparation: None
recent legislation and SEC rulemaking is 218-50-13
Level of Knowledge: Basic
causing an increased focus on the kinds and
quality of Managements Discussion and Recommended CPE Credits: 8 Hours
Analysis (MD&A) disclosures in SEC filings. Field of Study: Accounting
The program will emphasize key MD&A Delivery Method: Group Live
developments, including SEC releases,
comment letters and speeches, focusing on AGENDA
expanding and improving MD&As effectiveness Overview of Managements Discussion and
and compliance. Example MD&As and Analysis Requirements
hands-on exercises involving actual MD&A Review and Analysis of Underlying MD&A Releases
disclosures are incorporated throughout the Critical Accounting Policies and Estimates
day. The exercises give you the opportunity in a Analysis of Example MD&As on Key Topical Issues
real-world setting to evaluate and critique actual Goodwill Considerations
MD&As, discuss how they might be improved Cash Flow Disclosures
and apply those lessons to the attendees Impairment Testing Disclosures
ownMD&A. Non-U.S. GAAP Financial Measure Disclosures
Leading Practices in Drafting Guidance
Course Leader Required Trend Disclosure
Mary Anne Busse, Managing Director, Forward-Looking Information
GreatDisclosures, LLC Trends in SEC Comments

Co-speaker LEARNING OBJECTIVE

KPMG LLP Banking Partner Using lecture and exercises, this course is designed
to give participants a basic understanding of how to
prepare the SECs Managements 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
deemsappropriate.

* Attend Bank MD&A Workshop with

Bank SEC Reporting for a Special
Discount Fee of $2,595.

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
 FINANCE AND BUSINESS
17
MANAGEMENT

Modeling & Projecting PROGRAM DETAILS

Financial Statements* September 12-13
Aria Resort
Program Fee: $1,975*
Prerequisite: Knowledge of
Weaving business forecasts into Las Vegas, NV
basic accounting
spreadsheet-based financial projections 311-75-13
Preparation: None
This two-day workshop is for professionals in valuation, December 19-20
Convene Third Level of Knowledge: Intermediate
corporate finance, planning and budgeting, investment
Avenue/Marriott Recommended CPE Credits: 16 Hours
banking, asset management, fixed income research, and
New York, NY
equity research. It is intended to help you weave business Field of Study: Finance
311-50-13
and financial forecasts into spreadsheet-based projections Delivery Method: Group Live
of financial statements. These projections are designed
to help you value a business, test future scenarios, and
AGENDA
provide an integrated view of a business. The workshop
will also discuss tools and techniques intended to make Seven Key Value Drivers
you more efficient and effective in developing models. Operating Activities: Growth and Margins
Investing Activities
Seminar Focus
Modeling Multiperiod Effects: Noncurrent Assets and
Introduction to modeling and design: Components
Liabilities
of a financial statement model; Skills needed for
Free Cash Flows and Funding Needs
modeling; Excel overview; Design choices
Financing Activities
Efficient modeling and best practices
Building blocks of models and step-wise Modeling Taxes
development: Enterprise activities Risk and Cost of Capital; Growth and Terminal Values
Forecasting EBITDA by forecasting sales and Modeling Special Topics Leases, Stock Options, Equity
operating expenses Investments, Intangible Assets
Forecasting working capital requirements for LEARNING OBJECTIVE
future business activity
Forecasting capital expenditures, PP&E, and Using lecture, detailed Excel-based examples, and
depreciation exercises, this course is designed to give participants
an understanding of how to develop their own financial
Non-current operating assets and liabilities:
statement models, allowing them to more efficiently and
Modeling multi-period effects: When revenues are
effectively analyze information.
collected over multiple periods, or expenses are
incurred over multiple periods
Forecasting reserves and allowances
Modeling current and deferred taxes
Building blocks: Financing activities
* Attend Modeling & Projecting
Financial Statements with
Analyzing Corporate Performance
Understanding and forecasting enterprise free
cash flows: Contrasting three approaches to
for a Special Discount Fee of$2,895.
measurement of free cash flows: cash-flow
budgeting, equity valuation, and credit risk analysis Prerequisites
Forecasting funding needs and interest expense You must bring a laptop with Excel 2007 or
Ensuring that the firm meets its debt-to-equity above to the workshop to build models.
ratio constraints or debt-to-EBITDA constraints No Internet access is required during the workshop.
Meeting seasonal funding needs via revolving line A working knowledge of Excel is required
of credit (advanced knowledge of Excel, such as macros,
Overview of integrated models and their drivers is not needed for this course).
Valuation A good knowledge of accounting topics such as
Cost of capital and risk indirect cash flows, leases, taxes, and options is
Growth and terminal values necessary.
Modeling stock options, leases, equity investments,
Please note: The workshop is not designed for
and intangible assets
experienced modelers with specific advanced
questions.
Course Leader
2013 KPMG LLP, a Delaware limited liability partnership and the U.S.
member firm of the KPMG network of independent member firms affiliated Dan Gode, Co-founder, Almaris E-Learning Systems
with KPMG International Cooperative (KPMG International), a Swiss entity.
All rights reserved. NDPPS 188345
 FINANCE AND BUSINESS
18
MANAGEMENT

Analyzing Corporate PROGRAM DETAILS

Performance Using September 11
Aria Resort
Program Fee: $1,295*

Value Drivers* Las Vegas, NV

294-75-13
Prerequisite: Good understanding
of U.S. GAAP accounting required

An integrated framework linking corporate December 18 Preparation: None

performance to business value Convene Third Level of Knowledge: Intermediate
Avenue/Marriott
This one-day seminar is designed to provide you with New York, NY Recommended CPE Credits: 8 Hours
an understanding of the financial ratios and corporate 294-50-13
Field of Study: Finance
metrics which you will need to benchmark and compare
performance of business units, competitors, and Delivery Method: Group Live
potential business targets. The course discusses seven
key value drivers and then shows how to break down AGENDA
these drivers for more effective analysis. The program The Seven Value Drivers Framework
also explains how accounting choices affect these Tradeoffs between the Value Drivers
value drivers and how one can separate the impact of Measuring Return on Investment Consistently
accounting choices from underlying economics. Profitability and Margins
You will work through financial statements of real Volume and Turnover
companies throughout the seminar and use Excel Free Cash Flows
spreadsheets to analyze companies. This seminar will be Accounting Choices and Ratios
useful to those in financial planning and analysis groups Leverage
who need to develop financial ratios and metrics to Credit Risk and Interest
benchmark and compare performance of business units, Taxes, Payouts, and Growth
competitors, and potential acquisition targets. Risk, Multiples, and Valuation

Seminar Focus LEARNING OBJECTIVE

During this program participants will: Using lecture, detailed Excel-based examples, and
Identify the key financial ratios that measure value exercises, this course is designed to give participants an
drivers understanding of how to review financial statements,
allowing them to more efficiently and effectively analyze
Discover a framework that links these value drivers information.
to shareholder value
Understand how business strategy and
management actions affect these key value drivers
Analyze the cash needs of a business * Attend Analyzing Corporate
Performance with Modeling &
Projecting Financial Statements for
Separate the impact of accounting choices from
economic fundamentals a Special Discount Fee of $2,895.
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.
Course Leader 2013 KPMG LLP, a Delaware limited liability partnership and the U.S.
member firm of the KPMG network of independent member firms
Dan Gode, Co-founder, Almaris E-Learning Systems affiliated with KPMG International Cooperative (KPMG International),
a Swiss entity. All rights reserved. NDPPS 188345
 FINANCE AND BUSINESS
19
MANAGEMENT

Mastering Acquisitions PROGRAM DETAILS

and Buyouts October 7-8
Convene Seventh
Program Fee: $1,895

Roadmap to understanding the risks Avenue/Hilton Prerequisite: None

New York, NY Preparation: None
and rewards 452-50-13
In the acquisition arena, successful companies Level of Knowledge: Basic
November 5-6
work hard to develop and execute strategies Mandarin Oriental Recommended CPE Credits: 16 Hours
that are achievable and that enhance value. Las Vegas, NV
452-75-13 Fields of Study: Finance - 12 Hours;
Theyconduct disciplined due diligence. Theypay Taxes - 1 Hour;
close attention to legal and tax traps and Business Law - 1.5 Hours;
Business Management &
opportunities. They negotiate within carefully Organization-1Hour;
crafted parameters. They empower their Personal Development - 0.5 Hours
transition teams long before the closing. Inshort, Delivery Method: Group Live
successful buyers and sellers never lose sight of
the endgame: to recognize, measure, and then AGENDA
create lasting incremental value. Todays Deal Marketplace
Whether you seek to capture new product or Structuring the Deal: The Tax Side
regional markets, acquire scarce resources, Finding the Right Deal
cut costsor to translate existing value into Getting Ready: How the Sellers (Should!) Prepare
Valuing the Target, Making the Bid, and Setting the Price
liquiditythis program can give you important
Special Case: Buyouts
insights and the broad cross-functional
Negotiating Tips
perspective that you need. The program is
Structuring the Deal: The Legal Side
aimed at corporate owners, executives, and Harvesting the Upside: Business Integration
managers tasked with making tough deals Due Diligence: When, How, and How Much
happen. Program speakers have spent long The Merger Simulator Case Study Putting It All Together
careers planning for, identifying, structuring,
valuing, negotiating, closing, and putting LEARNING OBJECTIVE
together acquisitions and buyouts. They Using lecture, group dialogue, questions and answers,
will share with you their practical front-line examples, and an intensive half-day case study, this
course is designed to give participants an understanding
experiences.
of what is required to complete a successful merger,
As the M&A world changes, so do these acquisition, or buyout, from gaining an understanding
sessions. In fact, many who attend come back of the current M&A environment and of the steps
necessary to navigate the many pitfalls that can cause a
for a refresher session years later. Past attendees transactionto fail.
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 theprogram speakers
with a surprising outcome. During the case,
youll evaluate an acquisition target, price and
structure a deal, and formulate your negotiating
approach, later comparing your results with what
actually happened.

Course Leader
Stephen B. Blum, Senior Director of Strategic
Initiatives, Association of Yale Alumni
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
 ANNUAL ACCOUNTING
20
CONFERENCE

23rd Annual Accounting PROGRAM DETAILS

and Financial Reporting December 5-6
Aria Resort
Program Fee: $1,695

Symposium
Prerequisite: None
Las Vegas, NV
209-75-13 Preparation: None
Level of Knowledge: Update
Recommended CPE Credits: 16 Hours
The symposium is designed for corporate Tentative Fields of Study:
financial executives from both private and public Accounting
Business Management
companies who desire an update on the more Taxes
important financial accounting and reporting Delivery Method: Group Live
developments over the past year. Theprogram
also will discuss other important topics LEARNING OBJECTIVE
impacting the responsibilities of the audience. This annual symposium updates corporate financial
executives on the more important financial and
Those who have attended past sessions have other management issues that impact their areas of
pointed out that one advantage of the program responsibility over the near term and for year-end
is that it includes technical compliance topics, reporting.
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
FASBand 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 todaysenvironment.
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

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
 SUMMER-FALL 2013
21
KPMG Learning | Executive Education

IFRS Practical Application and Comparison Statement of Cash Flows

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)
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

Accounting for Leases August 22, San Francisco, CA (203-70-13)

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)
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)

Accounting for Foreign Operations Bank MD&A Disclosures Workshop

September 18, Las Vegas, NV (297-75-13) December 11, New York, NY (218-50-13)
December 2, New York, NY (297-50-13)
23rd Annual Accounting &
Accounting for Foreign Currency and Interest Financial Reporting Symposium
Rate Derivatives
December 5 6, Las Vegas, NV (209-75-13)
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)

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
 22
LOCATION DETAILS FOR ALL KPMG LEARNING | EXECUTIVE EDUCATION PROGRAMS
NOTE: The hotel location for each course is specified in the course details

LOCATION DETAILS FOR ALL KPMG LEARNING | EXECUTIVE EDUCATION PROGRAMS

NOTE: The hotel location for each course is specified in the course details

Chicago, IL New York, NY

MEETING SITES: MEETING SITES:
KPMG Office Convene Third Avenue
Aon Center 730 3rd Ave., 23rd Floor
200 E. Randolph Street, Suite 5500 New York, NY 10036
Chicago, IL 60601 888-730-7307
312-665-3450
Convene Seventh Avenue
810 7th Ave., 23rd Floor
Summit Executive Centre
New York, NY 10019
205 N. Michigan Avenue, 10th Floor
888-730-7307
Boulevard Towers South
Chicago, IL 60601
HOTEL SITES:
888-887-2070
Hilton New York
1335 Avenue of the Americas
HOTEL SITES:
New York, NY 10019
Hotel Monaco Chicago
800-445-8667
225 North Wabash Avenue
Chicago, IL 60601
New York Marriott East Side
866-610-0081
525 Lexington Avenue at 49th Street
New York, NY 10017
Radisson Blu Aqua Hotel
212-755-4000
221 N. Columbus Drive
Chicago, IL 60601
Sheraton New York
312-565-5258
811 Seventh Avenue
New York, NY 10019
Las Vegas, NV 212-841-6421
Aria Resort
3730 Las Vegas Blvd. Wyndham Midtown 45
Las Vegas, NV 89158 205 E. 45th Street
866-359-7111 New York, NY 10017
212-867-5100
Mandarin Oriental
2752 S. Las Vegas Blvd.
Las Vegas, NV 89109 Scottsdale, AZ
702-590-8888 The Phoenician
6000 E. Camelback Road
San Francisco, CA Scottsdale, AZ 85251
Hilton Union Square 480-423-2553
333 OFarrell Street
San Francisco, CA 94102
888-627-7196

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
 Registration Form and Information SUMMER FALL 2013

Program Fee and Refund Policy Attire Business casual attire

The fees indicated for each course cover all recommended.
learning materials, instruction, and food and To Register:
beverages. If paying by check, please make checks
payable to KPMGLLP - Executive Education. ONLINE: ExecEd.kpmg.com
Discounts are available for first-time Executive BY PHONE: 201-505-6062
Education registrants or multiple attendees from the BY MAIL
same company. KPMG Alumni, full-time students (Checks only): KPMG Learning |
and university faculty may also be eligible for a Executive Education
discount. For more information, please contact PO Box 120001 Dept. 0503
KPMG Learning by phone at 201-505-6062 or by
e-mail at us-kpmglearning@kpmg.com. Dallas, TX 75312-0503

Participants who notify the registrar more than To complete registration by mail, please send
10full business days before a session may receive the below registration form along with your
full credit toward a future program or a refund check made payable to KPMG LLP - Executive
of their tuition less a $185 administrative service Education.
charge. Registrants canceling within 10full
business days of a session will receive full credit For more information regarding administrative
to a future program. Held tuition credit will policies, or for further assistance, please contact
expire one year from the start date of the program our offices at 201-505-6062 or by e-mail at
originally cancelled and can be used by the original us-kpmglearning@kpmg.com.
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 least3full business days before the
session will be assessed the full program fee.

NASBA CPE Sponsor

KPMG 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 CPESponsors. State boards of accountancy have final authority on the acceptance
of individual courses for CPE credit. Complaints regarding registered sponsors may be
addressed to TheNational Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700,
Nashville, TN37219-2417; Web site: www.nasba.org.

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

Business Telephone ( ) Fax ( )

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

2013 KPMG LLP, a Delaware limited liability partnership and the U.S.
member firm of the KPMG network of independent member firms affiliated KPMG NASBA sponsor #: 103077
with KPMG International Cooperative (KPMG International), a Swiss entity.
All rights reserved. NDPPS 188345
KPMG Learning | ExecutiveEducation
Three Chestnut Ridge Road
Montvale, NJ 07645

SUMMER FALL 2013

KPMG
Learning |
Executive
Education
Continuing 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