Conference at-a-glance FSU Spring Accounting Conference
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1 Conference at-a-glance FSU Spring Accounting Conference Thursday, May 12 7:30-8:15 a.m. Registration and Continental Breakfast 8:15-8:30 a.m. Introduction and Opening Remarks 8:30-9:20 a.m. State of the Profession (1 TB) Robert Durak, CPA Senior Technical Advisor / AICPA / New York This presentation provides an overview of current issues affecting the CPA profession in Florida, including peer review, mobility and substantial equivalency efforts. 9:20-10:10 a.m. Common Deficiencies in Governmental Financial Statements (1 AA) Anita Marlowe, CPA Audit Coordinator / Florida Auditor General /Tallahassee This session focuses on common reporting deficiencies found in audited governmental financial statements submitted to the Auditor General. 10:25-11:15 a.m. Get Your Health Care Reform Credit (1 TB) Breanna Galatte Tallahassee & Panhandle Payroll Consultant Paychex, Inc. / Jacksonville Paychex Inc. reviews the main provisions of Health Care Reform, discusses how legislation will affect business owners and identifies time frames necessary to prepare for these new changes.
2 11:15 a.m.-12:05 p.m. CPA Exam Questions (1 AA) Christopher Falk, CPA Associate in Accounting / Florida State University /Tallahassee The CPA exam has undergone sweeping changes beginning with the 2011 testing window. Learn about the new format and find out why every practitioner should be up-to-date on the examination content and procedures. 12:05-1:05 p.m. Lunch 1:05-1:55p.m. New Revenue Recognition and Leases Standards (1 TB) Rick Morton, PhD Deloitte Professor of Accounting / Florida State University / Tallahassee and Bruce K. Billings, PhD Associate Professor / Florida State University / Tallahassee This session discusses recent FASB Exposure Drafts related to the accounting for leases and revenue recognition. The proposed changes are the result of joint projects between the FASB and IASB. 1:55-2:45 p.m. New GASB Net Asset Classifications (1 AA) Todd A. Webster, CPA GASB Practice Fellow / Governmental Accounting Standards Board / Norwalk, CT This session brings participants up-to-date on recent pronouncements from the GASB, including Statements on Fund Balance Reporting, Service Concession Arrangements, and Codification of Guidance contained in pre-nov. 30, 1989, FASB and AICPA guidance.
3 3:00-3:50 p.m. Gulf Oil Claims (1 TB) N. Jeffrey DeWeese, CPA Partner / O Sullivan Creel, LLP / Pensacola The BP Claims process has challenged the traditional lost profits damage calculation process and resulted in a variety of new approaches to qualifying those damages. This session includes: the BP claims process; the GCCF claim process; calculating damages in a vacuum; claim damages vs. litigation damages; future lost profits due to BP and a changing landscape. 3:50-4:40 p.m. Budgeting and Planning for the FSU Athletic Association Fiscal Year (1 AA) Kevin Terry Senior Associate Athletic Director / Florida State University / Tallahassee This session describes the planning and implementation of the FSU athletic budget process. 4:45-6:00 p.m. Reception Friday, May 13 7:15-8:151 a.m. Continental Breakfast 8:15-9:05 a.m. Recent Developments in the World of Accounting (1 AA) Gregory B. Capin, CPA Partner / CapinCrouse, LLP / Atlanta Accounting is in a world of change with international convergence and standard setting developments. This session overviews changes affecting notfor-profit organizations, as well as information about the Blue Ribbon Panel studying changes to U.S. standard setting, the new FASB Not-for-Profit Advisory Committee, the AICPA Expert Panel/Audit Guide Task Force, and recent exposure drafts that may impact financial accounting standards.
4 9:05-9:55 a.m. Private Company Accounting (1 AA) Teri Lombardi Yohn, PhD Associate Professor / Indiana University /Bloomington, IN This presentation updates participants on the outcome of the Blue Ribbon Panel on Private Company Financial reporting deliberations. It summarizes recommendations of the Panel to the Financial Accounting Foundation regarding whether private companies should use a different set of accounting standards and whether there should be a separate standard setting board for private companies. 10:10-11:00 a.m. The Accountant s Toolbox for Identifying and Catching Fraud (1 AA) John Reisch, PhD, CPA Associate Professor / East Carolina University / Greenville, NC This presentation begins with an update of fraud statistics since the onset of the latest recession. It describes fraud identification techniques used in audits and forensic investigations to help accountants identify and catch fraud at their own clients/companies/organizations. 11:00-11:50 a.m. Cloud Computing (1 TB) Pam Butler Chief Executive Officer / Aegis Business Technologies / Tallahassee How it works and what it is. 11:50 a.m.-12:50 p.m. Lunch
5 12:50-1:40 p.m. Technology, Tools, Gadgets, Gizmos, and Miscellaneous (1 TB) A. David Bergstein, CPA, CITP Director of Strategic Relationships / CCH, a Wolters Kluwer business / Coconut Creek This session updates you on the latest technology tools CPAs use to improve efficiency, productivity or just have fun. 1:40-2:30 p.m. Changes to Individual Taxes (1 TB) Terri Burdine Partner / McGladrey / Melbourne 2010 brought numerous updates to the tax code through Health Care Reform, several economic stimulus bills, and the extension of the Bush era tax cuts. In this session, we survey the myriad changes to individual income tax laws brought about by these laws. 2:45-3:35 p.m. 20 Most Common Mistakes on Form 990 (1 TB) David C. Moja, CPA National Director, Not-for-Profit Tax Services / CapinCrouse, LLP / Orlando We have filed the new Form 990 for a few years, and seeing several recurring issues. In this session, we look at most common errors, misstatements and omissions. In addition, we survey changes to the form for 2010, and ideas for intelligent disclosures that will make your Form 990 more understandable to readers.
6 3:35-4:25 p.m. FIN 48/Topic 740 and UBIT Update (1 AA) David C. Moja, CPA National Director, Not-for-Profit Services/CapinCrouse, LLP / Orlando Both Form 990 and Form 990-T are open to public disclosure. With FIN 48 (Topic 740) online for most organizations, it becomes more relevant that your accounting team understands whether they have unreported federal, state, local, or foreign income tax activities. Organizations need to step up their understanding, accounting methods, and assessment processes regarding potential taxable activities. This session covers nuances of unrelated business income tax issues and looks at oft-missed items on Form 990.
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