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25th Annual Accounting Show
September 29 October 1, 2010
Ft. Lauderdale

1:45 - 3:25pm Going Concern ...............................................................1


William H. Hahn, CPA, DBA
Professor of Accounting / Southeastern University
Lakeland
and
Ed Plastow, CPA, PhD
Professor of Business / Southeastern University
Lakeland

4:05-4:55pm IFRS...................................................................................35
Kim Lamplough, CPA
Partner / MarcumRachlin, a division of Marcum LLP
Ft. Lauderdale

2009 - 2010 Accounting Shows Committee

Frank P. Ward - Chair


Christine Moreno - Vice Chair
Randee M. Abramson Paulette M. Holder Cecil Patterson, Jr.
Alan D. Campbell Stanislav Jansta Martin M. Prague
Lynn H. Clements Sharon S. Lassar Robert M. Rankin
Lenice A. DeLuca James M. Luffman Diane J. Reich
Wayne T. DeWitt William L. Maloney Poornima Srinivasan
Richard M. Dotson Patricia M. McDougle Denise M. Stubbs
Gary A. Fracassi Rhonda S. Mowry Cheryl L. Whitehead
Lucinda L. Gallagher Mario R. Nowogrodzki Donna C. Zeitler
Going Concern

William H. Hahn, CPA, DBA


Ed Plastow, CPA, PhD

1
William H. Hahn, CPA, DBA
Professor of Accounting
Southeastern University

Before going into education, Dr. Bill Hahn gained 20 years of


experience in the banking industry as both a CFO and COO for
NASDAQ-traded companies. In his banking career, he managed
several areas, including accounting, investments, loan and deposit
operations, legal, facilities, and human resources. He was also with
Ernst & Young, CPAs for four years.

Prior to his career at Southeastern, Dr. Hahn taught eight years and
served as a Division Chair at the College of St. Joseph in Vermont. Dr.
Hahn has contributed numerous academic, refereed, and trade
practitioner publications to his field and has written a monthly business
trend column for the Rutland Herald newspaper. His academic articles
have appeared in Accounting Forum, The Journal of Education for
Business, International Journal of Bank Marketing, and Journal of
Services Marketing. He believes that the classroom is a place to help
students learn bother the theoretical and the applied aspects of their
chosen career field.

Dr. Hahn teaches Intermediate Accounting, Managerial Accounting,


and Strategic Management and has research interests in accounting
theory, strategic planning and performance sustainability.

2
Ed Plastow, CPA, PhD
Professor of Business
Southeastern University
In the mid-1980s, Dr. Plastow was the CFO for a large corporation in
California. He has also been a senior manager for Touche Ross, his
responsibilities involving working with professional sports franchises.
For about two decades, now, he has been teaching at the university
level, first at Dakota Wesleyan University and now at Southeastern
University. Dr. Plastow was the chair of the business program for five
years as it grew from seven students to 160 students and added
multiple academic majors. He was also the early collaborator for
instigating the evening business program.

Dr. Plastow has been a long-time college basketball coach, and after
many years of coaching men, he has spent the past five years
coaching the Southeastern Lady Fire, a team which has become a
national force. Dr. Plastow and his wife, Shannon, spend their
summers doing mission work in the Alaska Bush.

Dr. Plastow teaches the following courses at Southeastern: Not-for-


Profit Accounting, Advanced Accounting I, Accounting II, Leadership
and Ethical Management (MBA program), Intro to Sports Management,
and Auditing I and II. He is published in the area of Sports
Management.

3
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NO. 1650-100 | OCTOBER 9, 2008

Financial
Accounting Series
EXPOSURE DRAFT

Proposed Statement of
Financial Accounting Standards
Going Concern
This Exposure Draft of a proposed Statement of Financial
Accounting Standards is issued by the Board for public comment.
Written comments should be addressed to:

Technical Director
File Reference No. 1650-100

Comment Deadline: December 8, 2008

Financial Accounting Standards Board of the Financial Accounting Foundation

13
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31
'

In 2009 the three most common reasons given by auditors


for their concerns are:

1. Operating losses (1,476 opinions),


2. Inadequacy of working capital or current ratio
(856 opinions)
3. Accumulated earnings deficit (625 opinions).

Six percent of the companies which received going concern


opinions in 2008 subsequently filed a termination of
registration with the SEC.

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19.8%

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33
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Case Study Time Permitting

'

Thank You For Your Attention

Do You Have Questions?

34
IFRS

Kim Lamplough, CPA

35
Kim A. Lamplough, CPA
Partner Assurance Services
MarchumRachlin
Kim Lamplough is partner-in-charge of MarcumRachlin's Assurance
Division. She has more than 20 years of experience providing audit
and financial reporting services to both domestic and international
companies in the public and private sectors, which includes
commercial, SEC and not-for-profit clients. She also leads the firm's
Fort Lauderdale office.

Ms. Lamplough is the quality control partner for commercial and SEC
engagements. She is also the technical partner for the firm. In this role,
she is responsible for the firm's compliance with applicable auditing
standards and consulting with clients on various auditing and financial
reporting matters.

Ms. Lamplough participates in speaking engagements regarding


current SEC issues, as well as various auditing and financial reporting
topics and she directs and supervises continuing professional
education efforts within the firm.

36
1

International
Financial Reporting
Standards

Presented by
Kim Lamplough, CPA

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A Division of Marcum LLP

International Financial Reporting Standards

What are IFRS?


What is the IASB?
Where does the SEC stand?
What about private companies?
What about education and licensing?
Full IFRS
Significant differences from US GAAP
IFRS for SMEs
Whats it all about

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37
International Financial Reporting Standards contd

What are IFRS?


A set of accounting standards developed by the International
Accounting Standards Board

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International Financial Reporting Standards contd

What is the IASB?


An independent accounting standards setting body
14 members from 9 countries
Began operations in 2001

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International Financial Reporting Standards contd

How widespread is it used around the world?


More than 120 nations permit or require IFRS for domestic listed
companies
More than 12,000 companies in 113 nations have adopted IFRS.
The European Union requires listed companies as follows:
Australia, New Zealand and Israel have adopted
Canada and India by 2011
Mexico 2012
Japan has a roadmap for a decision by 2012 with adoption in
2016

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International Financial Reporting Standards contd

Where does the SEC stand?


For many years, the SEC has publicly supported a core set of
accounting standards that could serve as a framework and has
supported the FASB and IASB efforts to develop a common set of
global standards.
In November 2008, the SEC issued a proposed road map for a
staged transition for mandatory adoption of IFRS by U.S. public
companies.
Although the new SEC chairwoman Mary Shapiro had originally
backed away from full support, the SEC in February 2010, issued 2
releases commissioning support of convergence and global
accounting standards.

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39
International Financial Reporting Standards contd

Convergence or adoption?
Convergence, already underway, means FASB and IASB working
to develop high quality compatible standards.
Adoption means U.S. companies would be required to use IFRS as
generally accepted accounting principles from a date specified
forward.

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International Financial Reporting Standards contd

What about private companies?


The general belief is that it will not be required.
Voluntary adoption will be possible:
The AICPA took action in May 2008 to recognize the IASB as
the international accounting standard setter.
IFRS for small and medium signed enterprises was released on
July 9, 2009.
Adoption by non-public entities will likely be market driven.
Blue Ribbon Panel on standard setting for Private Companies

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40
International Financial Reporting Standards contd

What about education and licensing?


Major undertaking to incorporate information:
Curriculums
Textbooks
Testing
Certifications
Uniform CPA exam by 2012, maybe sooner
AICPA announced IFRS certificate of accomplishment commencing May
2010 requiring 72 hours of content to complete.

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International Financial Reporting Standards contd

Full IFRS-Significant Differences from US GAAP

LIFO

Reversals of Prior Write-downs

Amortization of Goodwill

Uncertain tax positions

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41
International Financial Reporting Standards contd

Accounting Treatments still on Convergence Agenda

Financial Instruments

Revenue Recognition

Leases

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International Financial Reporting Standards contd

IFRS for Small and Medium Sized Entities


Whats it all about?

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International Financial Reporting Standards contd

The IFRS for SMEs


Is a self-contained Standard
Incorporating accounting principles that are based on full IFRSs
Have been simplified to suit the entities within its scope

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International Financial Reporting Standards contd

IASB Issued IFRS for SMEs on July 9, 2009


IASB intends to update the standard approximately every three
years
Is effective immediately
Entities in the United State States that meet the definition of a SME
may be able to apply the standard immediately

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43
International Financial Reporting Standards contd

On May 18, 2008, the Governing Council of the AICPA amended


the AICPAs Code of Professional Conduct to designate the
IASB as the body to establish professional standards with
respect to international financial accounting and reporting
policies
Enables AICPA members to report on financial statements prepared
in conformity with IFRS as issued by the IASB as an alternative to U.S.
GAAP
Both full IFRS or IFRS for SMEs covered by actions of the AICPA
Council

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International Financial Reporting Standards contd

Timeline
IASB first discussed potential project in 2001
Discussion paper for comment June 2004
Public roundtables October 2005
Exposure draft February 2007
Issued July 2009

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44
International Financial Reporting Standards contd

Key Features

Self-contained set of accounting principles

Standard organized by topics

Separate and distinct framework compared to full IFRS

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International Financial Reporting Standards contd

Criteria for Application of SMEs

No public accountability

Issues general purpose financial statements

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45
International Financial Reporting Standards contd

Public Accountability

Debt or equity traded in public markets

Holds assets in fiduciary capacity as primary business

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International Financial Reporting Standards contd

Individual Jurisdictions Decide Who Is Permitted


or Required to Use IFRS for SMEs

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46
International Financial Reporting Standards contd

General Guidelines
Must apply standards in full
No mix and match with full IFRS except financial instruments
Includes guidance for development and application of accounting
policies in absence of guidance

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International Financial Reporting Standards contd

What are the Overarching Differences?


Removes some accounting treatments under full IFRS
Simplifies requirements for recognition and measurement
Eliminates topics and disclosure requirements that are not relevant
to SMES
IFRS for SMEs is a self-contained standard

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47
International Financial Reporting Standards contd

Topics Omitted

Earnings per Share

Interim Financial Reporting

Segment Reporting

Insurance

Assets held for sale

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International Financial Reporting Standards contd

Accounting Treatments Disallowed


Revaluation model for PP&E and Intangibles
Proportionate consolidation for joint ventures
Investment property measurement is driven by circumstances
Options for accounting for government grants
Capitalizing borrowing costs
Capitalizing development costs
Deferral of actuarial gains and losses defined benefit plans

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48
International Financial Reporting Standards contd

What Does This Mean for US Accountants and Companies


More choices
More costs or maybe less
New skill sets
Continuous learning

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26

For Further Information

Kim Lamplough, CPA


MarcumRachlin
450 East Las Olas Boulevard,
Ninth Floor
Fort Lauderdale, Florida 33301
Phone: (954) 525-1040
Fax: (954) 525-2004
Email: kim.lamplough@marcumrachlin.com

marcumrachlin.com
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49
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any time of the day.

5. Stay informed
Information is power. As a member you will receive Florida CPA Today magazine and
a bi-weekly Newsflash electronic newsletter to keep you up to date on industry
trends and news.

6. Give back to your profession


The FICPA helps to sustain the future of the profession through legislative advocacy
and its Educational Foundation, which provides scholarships to accounting students.

7. Safeguard YOUR profession


You worked hard to become a CPA, and we work hard to make sure that designation
means something. The FICPA represents Floridas accounting professionals before the
state Legislature to protect the CPA license. When you support the FICPA, you support
your professional future.

STARTADDING UPTHOSEMEMBERSTODAY!
The company that learns together,
earns together...
Let Us Show You How!
Who We Are
Business Learning Institute (BLI) is a one stop shop that
helps you to develop a custom learning solution which
blends traditional classroom settings with modern tools such
as webcasts, webinars and on-line classes.

This combination of traditional and modern training venues


will allow your employees from the highest level to entry-level
the opportunity to participate in programs that cover everything from
technical content to leadership, performance skills and technology.

What We Do
Let us guide you through the process of selecting the right curriculum for
your specic needs thats our job! We constantly monitor the profession to
identify topics that will be the next hot issue.

Have you heard about XBRL, Lean Accounting, International Financial Reporting
Standards? You will and when you do well be ready to design the right class for you.

Why Us?
When you use BLI, you gain access to our personal service, industry knowledge and guaranteed
reliance we deliver on every promise. Besides gaining CPE and valuable learning tools, youre
supporting your profession. Why? Because were part of the Florida Institute of CPAs!

Who Uses Our Services?


BLI has coordinated and tailored programs for the following
international organizations:
Microsoft
Target Stores
Marriott
Sherwin-Williams
Black & Decker
Northrop Grumman Corporation

For more information


Contact Adam Hebenthal at (800) 342-3197
(within Florida only) or (850) 224-2727,
ext. 305 or e-mail hebenthala@cpa.org.

FLA
(PLACE ON YOUR COMPANYS
LETTERHEAD)

Attention: Business Editor Contact: (CONTACT NAME)


(CONTACTS TITLE)
(FIRM NAME)
For Immediate Release Phone ____________________
E-Mail ____________________
(WEB ADDRESS, IF APPLICABLE)

(MEMBERS NAME), CPA, Completes course


on (SUBJECT AREA)

(MEMBERS CITY), (DATE), 2008 -- _______(MEMBERS FULL NAME)___________,


CPA, of _____(FIRM NAME)______ in ________(CITY)______________________, completed a course,
________(COURSE TITLE)______, on ____(DATE) ____. This continuing-education course covered
the topic of_____________________(SUBJECT AREA)______________________.

___(MEMBERS LAST NAME)_________ is a ______(POSITION TITLE)___________ practicing in the


area of (MEMBERS AREA OF PRACTICE TAS, AUDIT, ETC.) with the firm.

In addition to (MEMBERS LAST NAME)S professional responsibilities, HE/SHE is also active in (LIST
ANY OTHER PROFESSIONAL/CIVIC/ VOLUNTEER/COMMUNITY ACTIVIES OPTIONAL). HE/SHE is
an active member of the Florida Institute of Certified Public Accountants, the professional association
representing the interests of more then 18,400 CPAs with over 4,400 offices throughout Florida.

(MEMBER NAME) can be reached by telephone at _____(PHONE NUMBER)____, or via e-mail at


_______(E-MAIL ADDRESS)_______.

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