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

Participants of the free live webinar will be eligible for 1.5 CPE credits.

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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.

This webinar is anticipated to qualify for 1.5 CPE Credits in the Accounting field of study.

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

Live event participants can earn up to 1.5 CPE credits in the Accounting field of study.

Program description: Please join us for CohnReznick’s renewable energy webcast where we will discuss accounting hot topics relevant to the renewable energy industry.

Program level: Basic

Prerequisites: None

Advanced Preparation: None

Topics to be discussed include:

• The proper accounting for transferrable tax credits
• How to assess whether asset retirement cost estimates should be updated
• Accounting consideration for leases after the adoption of ASC 842, Leases
• How to account for guarantees under the CECL (cumulative expected credit losses) model

Instructional Delivery Method: Group Internet Based

Who Should Attend: Those interested in learning more about hot topics in accounting in the renewable energy industry.

Official NASBA sponsor statement, if an approved NASBA sponsor (explaining final authority of acceptance of CPE credits):

CohnReznick LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State board of accountancy have final authority on the acceptance of individual courses for CPE credits. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org