Self-Study Course Details
Course Description

U.S. GAAP is being updated to clarify when debt should be classified as current vs. non-current. The financial statement implications are likely to be widespread. This course will clarify the presentation and disclosure requirements for debt under the new guidance.

Learning Objectives
  • Recognize recent clarifications to properly classify debt and disclosures.
  • Identify the real-life debt guidance implications on entities, especially those with debt covenants or frequent debt refinancing.
  • Understand critical concepts to consider when preparing to close out your reporting period as it relates to debt classification and disclosures.
Prerequisites
  • Basic understanding of U.S. GAAP financial reporting.
Advanced Preparation

None

Author Details
  • Jennifer Louis
    Jennifer Louis

    Jennifer has over 20 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success.  In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis.  Jennifer serves a wide variety of clients, including public accounting firms, private industry corporations, and public sector agencies.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa 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: NASBAregistry.org.

$15.00

CPE
  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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