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253.1 sec. 1 - Essential Principles of Accounting and Finance in Business Litigation (Fall 2012)
Instructor: George Brown (view instructor's teaching evaluations)
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Meeting Time: Th 8:00-9:50
Meeting Location: 244
Course Start: August 23, 2012
Course Control Number (Non-1Ls): 49651
The goal of this course is to introduce students to the most important accounting and finance concepts that impact the outcomes of business disputes. We will study cases that apply a particular accounting rule or concept and review primary source materials where appropriate. We will also review actual company SEC filings and financial disclosures, to see how the accounting and finance principles are disclosed and explained. We will also cover key concepts such as revenue recognition, materiality, depreciation and amortization, fair value meaurements, loss contingencies, and LIFO and FIFO inventory methods. We will review and discuss basic valuation principles, and see how they are applied in litigation settings. Students will also learn about how finance and economic concepts are used to estimate shareholder losses in class action securities fraud suits.
George Brown is a partner in Gibson, Dunn & Crutcher's Palo Alto office and a member of the Litigation Department. Mr. Brown practices in the areas of complex business litigation,including securities class actions, accountants' liability and corporate governance disputes. He has represented officers, directors, board committees and professionals in class action securities litigation, internal company investigations, regulatory investigations, derivative actions, arbitration proceedings, and related matters. He has represented accounting firms in a wide variety of settings. He was also previously a law professor at UCLA School of Law, where he taught contracts, business associations, and securities regulation courses.
There are no prerequisites, but familiarity with basic corporations and securities law would be helpful.
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Instructor has indicated that no books will be assigned.