Accounting for Exit or Disposal Cost Obligations - What CPAs Need to KnowCode: 27-AEXITDIS

Price: $15.00
Add to Cart

Course Details

Pages: 22
Course Overview
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
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of GAAP

Advanced Preparation: None
Processing...
$15.00
Select Desired Format:


No reviews yet.

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096