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Tax Credit Accounting for Tax Equity Investors   

1

Total CPE
Tuition
$60.00
Approximate Length
01:00:00
Course Number
23-WB-115-WC
1

Total CPE
Tuition
$60.00
Approximate Length
01:00:00
Course Number
23-WB-115-WC

Course Details

In this course, KPMG professionals discuss the accounting for tax credits allocated to tax equity investors, including when applying the proportional amortization method as amended by ASU 2023-02. Topics include:

  • investors in tax credit structures (ASC 323 and ASC 740)
  • proportional amortization method (ASU 2023-02).

By the end of this course, participants should be able to:

  • recall the accounting for tax credits allocated to tax equity investors, including when applying the proportional amortization method as amended by ASU 2023-02.

Note: This course is based on a live webcast that took place on August 2, 2023. It references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Tax Credits, Proportional Amortization Method, PAM, Equity Method, ASC 323, ASC 740, ASU 2023-02, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.

Pre-requisites: There are no pre-requisites for this course.


Level of Knowledge: Intermediate
Field of Study: Accounting – 1
Delivery Method: Web Based Self Study

In this course, KPMG professionals discuss the accounting for tax credits allocated to tax equity investors, including when applying the proportional amortization method as amended by ASU 2023-02. Topics include:

  • investors in tax credit structures (ASC 323 and ASC 740)
  • proportional amortization method (ASU 2023-02).

By the end of this course, participants should be able to:

  • recall the accounting for tax credits allocated to tax equity investors, including when applying the proportional amortization method as amended by ASU 2023-02.

Note: This course is based on a live webcast that took place on August 2, 2023. It references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Tax Credits, Proportional Amortization Method, PAM, Equity Method, ASC 323, ASC 740, ASU 2023-02, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.

Pre-requisites: There are no pre-requisites for this course.


Level of Knowledge: Intermediate
Field of Study: Accounting – 1
Delivery Method: Web Based Self Study
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