Training @750

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The Marcum Hedge Fund Academy Presents TRAINING @750
Accounting & Auditing Update and Financial Reporting for Hedge Funds

AGENDA

7:50 AM - 9:00 AM
Registration, Breakfast and Networking

9:00 AM - 9:10 AM
Welcome - Marni Pankin, Partner, Marcum LLP

9:10 AM - 10:00 AM
FASB and Regulatory Update - Tina Catalina, Partner, Marcum LLP
FASB UPDATES
- Liquidation Basis of Accounting (ASU 2013-07)
- Consolidation (Investment Companies - ASU 2015-02)
- Revenue Recognition Standard (ASU 2014-09) - AICPA Task Force
- Investment in entities that calculate a NAV (ASU 2015-07)
- Disclosures about investments in another Investment Company
- Repurchase financings and similar agreements (ASU 2014-11)

REGULATORY UPDATE � SEC FOCUS
- Cybersecurity
- Related Party Transactions, Conflicts of Interest and Allocation of Fees

10:00 AM - 10:35 AM
Financial Statements - Marni Pankin, Partner, Marcum LLP
- Stand Alone Domestic and Offshore Funds
- Master/Feeder
- Fund of Funds

The Statements
- Statement of Financial Condition
- Schedule of Investments
- Statement of Operations
- Statement of Changes in Partners' Capital
- Statement of Cash Flows

10:45 AM - 12:00 PM
Footnote Disclosures - Nikohl Stegman, Manager, Marcum LLP & Jodi Lauron, Senior Manager, Marcum LLP
- Derivative Disclosure (ASC 815): Notional volume, asset/liability position and P&L
- Balance Sheet Offsetting (ASU 2011-11/ASU 2013-01)
- Risks and Uncertainties Disclosure (ASC 275)
- Related Party Disclosure (ASC 850)
- Investment Company Status (ASU 2013-08)
- Fair Value Measurements Disclosure (ASC 820): (Valuation techniques and inputs, Level 3 roll-forward & unobservable inputs table (ASU 2011-04)
- Fund of Fund Investment Disclosure
- Common Deficiencies/Missing Items Noted During Auditor's Review


Time and Location

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    December 10, 2015

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    7:50 AM - 12:00 PM

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    Marcum LLP
    750 Third Avenue, 11th Floor
    New York, NY 10017



Questions