ASC 842: The New Lease Accounting Standard
Dec 8, 2020 1:55pm ‐ Dec 8, 2020 3:10pm
Identification: COR2025
During this session, the speaker will discuss:
1. What challenges public companies faced in adopting the new standard.
2. What construction-specific issues to be aware of in adopting the new standard.
1. What challenges public companies faced in adopting the new standard.
2. What construction-specific issues to be aware of in adopting the new standard.
- To learn what challenges public companies faced in adopting the new standard.
- To learn what construction-specific issues to be aware of in adopting the new standard
Check in on your Disciplines and Thinking: Tax Depreciation
Dec 8, 2020 1:55pm ‐ Dec 8, 2020 3:10pm
Identification: COR2026
Depreciation may seems straightforward especially with 100% bonus depreciation still in play. Let’s walk through some common disciplines and thinking and see where you may want to make some shifts and where you can feel comfortable in your continued approach.
Objectives:
Objectives:
- Recall the fundamentals of tax depreciation and why they still matter
- Connect the dots on depreciation and the impact to future years when 2020 has been so unusual
- Evaluate the impact of bonus depreciation when it otherwise seems like a no-brainer
Hospitality Panel: State of the Market and Accounting and Tax Implications
Dec 8, 2020 1:55pm ‐ Dec 8, 2020 3:10pm
Identification: COR2027
The hospitality sector has faced unprecedented setbacks and challenges in the COVID era, but even so, we see the industry innovating to reshape the future of travel and hospitality. Join DHG, Pinkowski and Company and a panel of industry experts as we discuss recovery efforts and how to continue to emerge strong from a post-COVID world.
Topics Covered:
Topics Covered:
- Protocols and standards
- Balancing occupancy restrictions and demand
- Impact on staff and Guest safety
- Re-entering the group meetings market
- How to value assets now
- Future impact on cap rates
- Refinancing & restructuring
Tax Consequences of PPP
Dec 8, 2020 1:55pm ‐ Dec 8, 2020 3:10pm
Identification: COR2028
In this session, we’ll discuss where we stand today in the ever-developing world of PPP loan forgiveness.
- Understand the impact of Notice 2020-32, Rev. Ruling 2020-27, and Rev. Proc. 2020-51 on the deductibility of expenses paid with PPP proceeds.
- Identify the ancillary but as yet unanswered questions regarding how nondeductibilty impacts the Section 199A wage limitation.
- Understand the likelihood of a Congressional fix prior to the 2021 filing season.
Financing instruments for insurance
Dec 8, 2020 3:40pm ‐ Dec 8, 2020 4:30pm
Identification: COR2029
The session will focus on:
1. Insurance market trends and risk financing options for health insurance and property and casualty coverages. Funding options reviewed will include traditional, self-insured, and captive structures.
2. The program will also review the escalating costs of health care and their impact on premiums and risk mitigation options.
1. Insurance market trends and risk financing options for health insurance and property and casualty coverages. Funding options reviewed will include traditional, self-insured, and captive structures.
2. The program will also review the escalating costs of health care and their impact on premiums and risk mitigation options.
Bricks, Bytes and Behaviors
Dec 8, 2020 3:40pm ‐ Dec 8, 2020 4:30pm
Identification: COR2031
Bricks, Bytes and Behaviors
The pandemic has accelerated new ways of working and technology transformation, including cyber risk, auditing of new processes, tracking of where people live and work and reimagining the future of flexibility in a post-pandemic world.
We have witnessed six major resets for Work Reimagined. Together we will review key themes and explore market insights across these six key areas.
The pandemic has accelerated new ways of working and technology transformation, including cyber risk, auditing of new processes, tracking of where people live and work and reimagining the future of flexibility in a post-pandemic world.
We have witnessed six major resets for Work Reimagined. Together we will review key themes and explore market insights across these six key areas.
- Real estate footprint
- Business travel and mobility
- Learning and culture; flexibility and wellbeing policies
- Workforce planning and analytics
- Remote work enablement and technology
Environmental, Social Governance (ESG) Trends and Why its Important
Dec 8, 2020 3:40pm ‐ Dec 8, 2020 4:30pm
Identification: COR2032
Environmental, social, and governance (ESG) aspects continue to be a priority for institutional investors' when judging risk-adjusted return profiles. The real estate and infrastructure asset classes are subject to a range of forward physical and transitional risks, highlighting the need for structured, non-financial data. Learn how global investors are uncovering these insights while driving change in the real estate and infrastructure investment classes.
- Understand how capital market forces can bring intensified focus on ESG as a measure of investment risk and return
- Discover how portfolio-level ESG assessments such as GRESB drive top-down attention to building performance
- Recognize how asset-level consumption data supports the structured non-financial data needs important to investors and other stakeholders
Accounting for Debt Modifications
Dec 8, 2020 3:40pm ‐ Dec 8, 2020 4:30pm
Identification: COR2033
In these turbulent times tenants across the globe may struggle to pay rent, thereby putting pressure on real estate investors to repay their debt. Modifications and restructurings of real estate company’s debt have become an unfortunate common theme.
Learning objectives
Learning objectives
- Understand the overall US GAAP accounting framework to apply to debt modifications
- Understand how to evaluate and differentiate between an extinguishment of debt and a continuation of existing debt
- Understand the accounting implications for both extinguishments and continuation of modified debt
Joint Venture Accounting
Dec 8, 2020 3:40pm ‐ Dec 8, 2020 4:30pm
Identification: COR2030
Joint ventures continue to be prevalent in current times. This session will explore the reasons why contractors enter into joint ventures.
- We will explain what determinations for accounting methods and policies that need to be made at the joint venture entity level.
- We will also discuss the various methods used to account for the investment and earnings of a joint venture at the joint venture member level and the required disclosures needed in the financial statements.
How to Prepare for an Audit (PPP)
Dec 8, 2020 4:45pm ‐ Dec 8, 2020 5:35pm
Identification: COR2034
This session will cover:
- Understanding of the expenditures that are allowable for forgiveness.
- How can a construction company prepare for a potential audit? What is expected to be part of the audit?