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New--H.R. 1 Act - The One Big Beautiful Bill Mini Course
Breaking Point - Accounting for Financial Distress and ReorganizationCode: 27-BPOINT
Price: $19.95
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Course Details
Pages: 39
Course Overview
This course covers the accounting and disclosure requirements for entities experiencing financial distress under U.S. GAAP. It begins with the going concern framework in ASC 205-40, which outlines how management should assess and disclose substantial doubt about an entity’s ability to continue operating. The course then moves into the specialized guidance in ASC 852 for entities that enter Chapter 11 bankruptcy and undergo formal reorganization. Throughout, you’ll gain insight into how financial reporting obligations evolve as a company moves from early signs of instability to court-supervised restructuring.
Category: Accounting
Recommended CPE Hours: 2
Level of knowledge: Update
Prerequisite: Basic understanding of Accounting
Advanced Preparation: None
$19.95
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