FASB ASC Topic 470: Debt هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

The proper classification of debt is generally critical for the fair presentation of financial statements, as the nature and extent of current obligations would likely influence the economic decisions of financial statement users.  In fact, debt is a critical element in many important financial statement ratios, such as those related to liquidity and leverage.  Unfortunately, Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) guidance related to the classification of debt can be complex in some situations, based on application of narrow authoritative rules and fact patterns.

This course covers the proper treatment and resolution of the most common debt classification and disclosure issues faced by entities financed by long-term debt arrangements.