This course covers the accounting for restructuring costs, including workforce reductions and contract terminations, based on the guidance in ASC 420. We’ll focus on how to identify exit and disposal cost obligations and the timing and measurement of these liabilities. The course also reviews the related reporting and disclosure requirements under U.S. GAAP.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the types of restructuring costs within the scope of ASC 420
•    Recognize the criteria for determining when exit and disposal cost obligations should be recorded
•    Differentiate between the timing and measurement requirements for restructuring liabilities
•    Recognize reporting and disclosure requirements related to restructuring costs

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/