Accounting and Reporting for Debt Instruments
This course is part of a collection. Learn more & save more.
Description
While not always in the spotlight, it is important to understand the ways in which an entity supports and finances its operations. In this CPE-eligible, eLearning course (1.5 CPE), we discuss the role debt instruments play in financing, including accounting for such instruments in accordance with ASC 470 Debt.
This course will also cover the basic accounting and reporting issues related to the issuance and subsequent measurement of debt instruments within the scope of ASC 470.
This is the second course in our 4-part classification as debt or equity training series.
This course is included in the following collections:
Learning Objectives
By the end of this course, you should be able to:
- Identify the proper accounting and reporting requirements for basic debt issuances under U.S. GAAP
- Recognize the appropriate accounting and reporting for extinguishments and modifications of debt under U.S. GAAP
Course Collection:
This course is one of many included in our Issuance of Debt and Equity Securities collection. Check out this course collection for big savings on bundles of courses on similar or related accounting topics.
Additional Information
| Last Updated | 10/01/2025 |
|---|---|
| CPE Credit | 1.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$180
1h 30m
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