About the course
KPMG professionals discuss debt issuance, including:
- accounting treatment of discounts, or premiums, and issuance costs
- subsequent measurement
- classification framework for debt arrangements
- impact of callable provisions or covenants
- post-balance-sheet refinancing activities
- distinguishing debt from equity considerations.
The FASB's exposure draft of proposed changes to ASC 470 will potentially impact the analysis of debt as current versus noncurrent.
By the end of this course, participants should be able to:
- classify debt arrangements
- distinguish debt from equity considerations.
Keywords:Debt, Equity, ASC 470-10, debt arrangements, Accounting
Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program. NASBA Delivery Type: Self-Study
Advance Preparation: There is no advance preparation for this course.
This course is mobile-compatible.
Because of COVID-19, many providers are cancelling or postponing in-person programs or providing online participation options.
We are happy to help you find a suitable online alternative.