Sessions For December 5

7:00am-6:00pm

05

Wednesday
8:00am-12:00pm

101. Fundamentals of Construction Accounting and Auditing

Instructor: James Miller, Russ Rigler
Track: Accounting & Auditing - Construction
Knowledge Level: Intermediate
Field of Study: Accounting, Auditing
CPE Credits: 4.5

This workshop is not available as part of the Online or Flex Pass registration options. This session will provide an understanding of fundamental concepts of construction accounting and auditing. Participants will:
1. Learn basics on construction accounting, including understanding users of financial statements
2. Understand what makes construction contractor financial statements unique
3. Understand impact of Topic 606 on accounting and auditing for construction contractors
4. Learn risks associated with auditing construction contractors, and applying risks to audit plan and procedures.

05

Wednesday
9:00am-12:00pm

102. Real Estate Partnership Tax

Instructor: Howard Abrams
Track: Tax - Real Estate
Knowledge Level: Intermediate
Field of Study: Taxes
CPE Credits: 3.5

This workshop is not available as part of the Online or Flex Pass registration options. We will cover sections 704, 752 and related topics. If new guidance has been issued, that will be covered as well.
Learning Objectives:
(1) Understand economic effects
(2) Master 704(c) recovery methods
(3) Learn how to compute and recompute debt allocations
(4) Partnership Update

05

Wednesday
1:00pm-4:00pm

103. Real Estate - Valuation Approaches, Property Types and Trends

Instructor: Andrew Alperstein, Brett Johnson, Brett Matzek
Track: Accounting & Auditing - Real Estate
Knowledge Level: Intermediate
Field of Study: Specialized Knowledge
CPE Credits: 3.5

This workshop is not available as part of the Online or Flex Pass registration options. Valuation continues to be a focus of regulators. Further, capital from many sources continues to flow to core as well as special use / alternative property types. This session will focus on general real estate valuation concepts and methodologies, market pricing and dynamics, and a discussion of how these concepts apply to special use / alternative real estate. Learning Objectives:
1. Develop an understanding of valuation concepts related to real estate touching on general concepts and methodologies and application in the valuation of standard and non-standard property types.
2. Develop an understand of capital sources and pricing dynamics
3. Develop an understanding for the application of these methodologies in valuation for tax and financial reporting

05

Wednesday
1:00pm-5:00pm

104. Construction Tax

Instructor: Barry Fischman, Dee Estep
Track: Tax - Construction
Knowledge Level: Intermediate
Field of Study: Taxes
CPE Credits: 4.5

This workshop is not available as part of the Online or Flex Pass registration options. This session will focus on the impact of the Tax Cut and Jobs Act on entity selection for income tax purposes. Discussion overview of the changes to pass-through entities and C-Corporations as well as an analysis of both tax and non-tax advantages/disadvantages of entity choice. Learning Objectives include:
1. Providing an overview of the TCJA legislative changes to the income taxation of pass-through entities and C-Corporations.
2. Reviewing entity selection criteria post TCJA.

5:00pm-6:00pm