Complimentary for Members

October 20, 2026


Live Webcast


NASBA 1
•
NYSED 1

Overview of FASB ASU 2026-02, Environmental Credits and Environmental Credit Obligations (Topic 818)

October 20, 2026
Live Webcast
NASBA 1
•
NYSED 1

Overview of FASB ASU 2026-02, Environmental Credits and Environmental Credit Obligations (Topic 818)

  • View Bio

    Instructor

    Richard
    Jones

    View Bio

Learning Objectives

  • Apply the requirements of ASU 2026-2 to the financial accounting, reporting, and disclosure of investments in environmental credit assets and related environmental credit obligations.
  • Identify the new FASB Master Glossary definitions related to environmental credit assets and related environmental credit obligations.
  • Describe the effective date and transition requirements of ASU 2026-2 for public business entities and all other entities adopting the new standard.

Major Topics

  • Environmental Credit Assets
  • FASB Glossary Updates
  • Effective Date Requirements

CPE Credits Available

NASBA 1
NYSED 1
1
Accounting (NASBA) - NASBA
1
Accounting (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None.

Intended Audience

CPAs and all professionals interested in sustainability accounting.

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