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Accounting and Disclosures for Long-Term Debt in the Post-Pandemic Environment (LIVESTREAM) (LIAA18/22)

Event Description

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, debt modifications, troubled debt restructurings, and other issues that impact classification of the liability between current vs. noncurrent.

Designed For

Anyone with responsibilities for accounting and financial reporting, or attesting upon financial statements


  • Describe the importance of proper debt classification and disclosure   
  • Explain how various common debt terms impact the classification of debt 
  • Apply illustrative examples of debt modifications and troubled debt restructurings

Major Subjects

  • Debt terms that impact classification of debt, such as due on demand and subjective acceleration clauses, and more!
  • Differentiating between debt modifications and troubled debt restructuring
  • Debt covenant compliance special considerations, including the proper form of waiver of rights to call the debt for violation