Webinar: Emerging Accounting Issues: Transfer of Tax Credits, Asset Retirement Obligations, Leases, and Guarantees

The Details

Emerging Accounting Issues: Transfer of Tax Credits, Asset Retirement Obligations, Leases, and Guarantees

This webinar will provide an overview of the latest accounting guidance on a variety of important topics, including:

The proper accounting for transfer of tax credits: This topic will cover the accounting for the transfer of tax credits between entities, including the requirements for determining the transfer price and the impact on the financial statements of both the transferor and transferee.
How to assess whether asset retirement cost estimates should be updated: This topic will discuss the factors to consider when assessing whether asset retirement cost estimates should be updated, as well as the accounting implications of making such updates.
Accounting considerations for leases after the adoption of ASC 842, Leases: This topic will review the key accounting considerations for leases under ASC 842, including the classification of leases, lease measurement, lease modifications and lease accounting after the year of implementation.
How to account for guarantees under CECL (current expected credit losses) model: This topic will cover the accounting for guarantees under the CECL model, including the identification and measurement of expected credit losses on guarantees.

We want to hear from you! Please submit any questions that you may have or what you would like to learn more about regarding any of the topics that we will be discussing during this webinar, using the questions text box on the form.

Recorded on October 19,2023.

Please note the webinar will be played through your web browser. Speakers or a headset is required.