Accounting for Restructuring – Workforce and Contract Termination CostsCode: 27-ARESTRUCTURING

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Course Details

Pages: 35
Course Overview
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
Category: Accounting

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of GAAP

Advanced Preparation: None
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