FAS 167 & Business Combinations
LIVE Webcast

Ann M. Kenyon
Partner, Securitization Services
Deloitte & Touche LLP

Ms. Kenyon is a Partner in Deloitte & Touche, LLP, and leads our Securitization Advisory Group. She has over twenty five years’ experience in accounting and finance, as well as operations relating to those areas. Since joining D&T in May, 1997, Ms. Kenyon has been involved in the accounting and operational issues concerning the securitization of assets in the following categories: trade receivables, credit cards, timeshare loans, student loans and “exotic” asset types, including lotteries, structured settlements, and viatical loans. She also works extensively with first time issuers or infrequent securitizers, especially addressing their accounting and operational concerns. Additionally, Ms. Kenyon works with issuers, comprised of both attest and non-attest clients, who have encountered difficulties in accounting for and reporting on their securitizations.

» back

Tom Tanguay
Partner
Deloitte & Touche LLP

Tom is an AERS partner in Deloitte’s Financial Accounting Reporting Services Tom has 24 years of auditing and consulting experience with commercial and investment banks, broker dealers, and large multinational corporations. He specializes in assisting clients with development and implementation of US GAAP accounting policies and procedures, development and testing of related internal controls, and accounting for consolidations, securitizations and derivatives, and hedge activities.

His professional career includes experience as an auditor, chief financial officer, and consultant. In addition to serving clients with regards to US GAAP, Tom is also a member of Deloitte & Touche LLP’s Subject Matter Resource program which provides accounting consultations to audit engagement teams, Tom is an audit concurring partner and the Quality Risk Manager for the Financial Instruments Valuation & Securitization practice. Tom is a CPA licensed in New York, Georgia and Indiana, and has a BA in Accounting from Michigan State University and a MBA from DePaul University.

» back

James Croke
Partner
Orrick, Herrington & Sutcliffe LLP

James J. Croke, a partner in the New York office, is a member of the Financial Markets Group. Mr. Croke acts as counsel to underwriters and issuers in public offerings and private placements of funded and synthetic asset-backed securities, including pass-through certificates, asset-backed commercial paper, credit-linked notes, medium-term notes and commercial paper notes. His experience includes both U.S. offerings and offerings in the Euromarkets as well as global underwriting facilities involving simultaneous offerings in the United States and Euromarkets. He has acted as counsel to banks, insurance companies and other sponsors, commercial paper dealers and placement agents in connection with the establishment of more than 130 asset-backed commercial paper conduits and structured investment vehicles. He has broad experience in the legal and regulatory aspects of most types of assets.

» back

Timothy R Lashua
Director, Accounting Advisory Services Practice, Transaction & Restructuring Group
KPMG LLP

Tim is a director in the Accounting Advisory Services practice of the Transaction & Restructuring group. He provides technical accounting and advisory assistance in a number of areas, including financial instruments, application of fair value considerations, consolidation and derecognition assessment, other-than-temporary impairment assessment, business combinations, IFRS conversions and various other accounting and SEC related issues.

Prior to joining the Transaction & Restructuring group in 2008, Tim was a Senior Manager for 2 years in KPMG Europe’s financial services audit practice based in London, England. Tim also spent 6 years auditing in KPMG LLP’S west coast financial services practice.

Tim is a frequent speaker and panelist at various industry conferences throughout the year in the areas of Consolidation, Business Combinations, Fair Value and IFRS.

Education, Licenses & Certifications: • BS, Accounting – Pennsylvania State University; • Certified Public Accountant in California

» back

Jay B. Seliber
Business Combinations Implementation Leader
PricewaterhouseCoopers LLP

Jay is an Assurance partner in the Technology industry group of PricewaterhouseCoopers’ San Jose, CA office and the national practice leader for PwC's implementation of the recent business combinations standards. Jay has served a number of multinational clients in the telecommunication equipment, aerospace/advanced materials, professional services, medical devices, computer hardware, software, investment manager, venture capital, and general manufacturing sectors. He assists his clients with accounting and financial reporting issues, provides advice on significant agreements and transactions, manages the annual external financial statement audit, participates in financing, acquisition and disposition transactions, and coordinates the delivery of PwC’s various lines of service. He has experience with initial public offerings and debt offerings and has worked with numerous business combinations and dispositions.

Jay is currently assigned as a partner in PwC’s National Accounting Consulting Services group. In this role, Jay provides assistance to clients across the country with complex accounting matters, particularly in the areas of revenue recognition, mergers and acquisitions, stock compensation, restructurings, impairments and financing transactions. Additionally, he spends considerable time developing communications to apprise clients and PwC professionals of recent developments in financial reporting and accounting standards, and enjoys teaching others to assist in their professional and personal development.

A graduate of the Wharton School of the University of Pennsylvania, Jay is licensed as a CPA in California, New Jersey, New York and Massachusetts.

» back

FAS 167 & Business Combinations
Speaker Firms:



Orrick, Herrington & Sutcliffe LLP