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Aug 25
42m 51s

Environmental credits: Understanding new...

PWC
About this episode
Environmental credits accounting is changing with the introduction of ASC 818. New FASB guidance establishes a consistent accounting model for environmental credits and related obligations, addressing recognition, measurement, presentation, and disclosure. This episode explores key aspects of the new standard, ASC 818, including the intent-based recognition ... Show More
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Aug 27
Back to basics: Consolidation—Getting started
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core ac ... Show More
40m 13s
Aug 18
Sustainability now: “Clearing the air” on GHG–August 2026
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35m 6s
Aug 11
California’s new cybersecurity audit requirements – Are you ready?
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24m 14s
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