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Perspectives

Guide to accounting for power, utilities, and renewables companies

A quarterly webinar on accounting, regulatory, and tax issues

This quarterly webinar offers a guide to accounting and regulatory considerations for utilities, power, and renewables companies.

Power, Utilities & Renewables Quarterly Accounting update webinar—Q2 2021

The Q2 2021 Power, Utilities & Renewables Quarterly Accounting update webinar will be held on Thursday, June 17. Deloitte & Touche LLP's Power, Utilities & Renewables group will cover the following topics:

  • Recent accounting, reporting, and regulatory hot topics relevant to the power, utilities, and renewables industry
  • The impact of recent tax updates

Power, Utilities & Renewables Quarterly Accounting update webinar—Q2 2021

June 17, 2021
12:00-1:30 p.m. EST

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Power, Utilities & Renewables Quarterly Accounting update webinar—Q1 2021

The Q1 2021 Power, Utilities & Renewables Quarterly Accounting update webinar was held on Thursday, March 25. Deloitte & Touche LLP's Power, Utilities & Renewables group covered the following topics:

  • Recent updates on FASB standard-setting activity related to targeted improvements to the ASC 842 leasing standard
  • An overview of the recently issued IFRS exposure draft on regulatory assets and regulatory liabilities
  • An overview of industry and regulatory accounting hot topics
  • Recently adopted amendments to SEC Regulation S-K Items 301, 302, and 303
  • Requirements related to accounting for phase-in plans under ASC 980—Regulated Operations
  • FERC accounting and reporting requirements
  • The impact of recent tax updates

Power, Utilities & Renewables Quarterly Accounting update webinar—Q1 2021

March 25, 2021
12-1:30 p.m. ET

Webinar recording

Power, Utilities & Renewables Quarterly Accounting update webinar—Q4 2020

The Q4 2020 Power, Utilities & Renewables Quarterly Accounting update webinar was held on Thursday, December 17. Deloitte & Touche LLP’s Power, Utilities & Renewables group covered the following topics:

  • The FASB exposure draft addressing sales-type leases with variable payments under ASC 842
  • Year-end accounting, financial reporting, and disclosure considerations
  • Takeaways from the 2020 AICPA Conference on Current SEC and PCAOB Developments and other SEC-related updates
  • Requirements for disclosure under ASC 980 Regulated Operations
  • The impact of recent tax update 

Power, Utilities & Renewables Quarterly Accounting update webinar

December 17, 2020
12–1:30 p.m. ET

Webinar recording

Power, Utilities & Renewables Quarterly Accounting update webinar—Q3 2020

The Q3 2020 Power, Utilities & Renewables Quarterly Accounting update webinar was held on Monday, September 21. Deloitte & Touche LLP’s Power, Utilities & Renewables group covered the following topics:

  • Various financial reporting considerations arising from COVID-19, including key changes that may arise as a result of the remote working environment and being audited remotely
  • The Day 1 loss issue that impacts certain leases under ASC 842
  • The new guidance that will be effective upon the adoption of ASU 2020-06
  • Requirements necessary to record a regulatory asset
  • The impact of recent tax updates

Power, Utilities & Renewables Quarterly Accounting update webinar

September 21, 2020
12–1:30 p.m. ET

Webinar recording

Power, Utilities & Renewables Quarterly Accounting update webinar—Q2 2020

The Q2 Power, Utilities & Renewables Quarterly Accounting update webinar was held on Monday, June 22. Deloitte & Touche LLP's Power, Utilities & Renewables group covered the following topics:

  • Identifying and evaluating various accounting and disclosure implications arising from COVID-19, including criteria for continued revenue recognition, triggers for asset impairments, deferrals of cost under regulatory orders, and other matters
  • Describing leading practices for a successful virtual close process
  • Identifying the situations in which ASC 980 is applicable
  • Assessing the impact of tax updates

Power, Utilities & Renewables Quarterly Accounting update webinar

June 22, 2020
12-1:30 p.m. ET

Webinar recording

Power, Utilities & Renewables Quarterly Accounting update webinar—Q1 2020

The Q1 Power, Utilities & Renewables Quarterly Accounting update webinar was held on Thursday, March 26. Deloitte & Touche LLP's Power, Utilities & Renewables group's first quarterly webinar of 2020 covered the following topics:

  • Describing updates to the lease standard
  • Applying the guidance of various accounting standard updates
  • Recognizing instances where ASC 980 would not apply or would be discontinued
  • Defining FERC accounting and reporting requirements
  • Identifying SEC updates
  • Assessing the impact of tax updates

Power, Utilities & Renewables Quarterly Accounting update webinar

March 26, 2020
12-1:30 p.m. ET

Webinar recording

CPE program credit eligibility

CPE credit amount and CPE field of study subject area(s) are pending review by the National CPE Compliance group. Participants can receive up to 1.5 hours of CPE credits in the subject area of accounting for attending the webcast.

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