Accounting and Reporting Long-Term Debt
If you have questions about this event, please call us at 952-831-2707.
Saturday, Dec. 13, 2025
9-10:50 a.m. Central
2 CPE (2 technical)
Course code: 25WA-615A
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Debt is typically a critical component of the financial statements, impacting the economic decisions of financial statement users. This course will address common issues that may impact the proper presentation and disclosure of debt, including debt covenant compliance and other issues that impact classification of the liability between current vs. noncurrent.
Major subjects
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Debt terms that impact classification of debt, such as due on demand and subjective acceleration clauses, and more!
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Proper treatment of short-term obligations that are expected to refinance within the next 12 months
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"Revolving" credit agreements, where s
Learning objectives
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Describe the importance of proper debt classification and disclosure
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Explain how various common debt terms impact the classification of debt
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Apply illustrative examples to appropriate disclosure of debt terms and circumstances
Who should take this program?
- Anyonne responsible for preparing or attesting upon financial statements
Pricing
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$79.00
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Standard Nonmember Fee |
$79.00
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If you have questions about this event, please call us at 952-831-2707.