Description
This course provides a focused overview of the accounting for exit and disposal cost obligations under ASC 420. It covers key topics such as workforce reductions and contract terminations, with an emphasis on recognizing and measuring related liabilities. We’ll also touch on the basic 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/