This course is designed to help accounting and finance leaders of all sized entities, both private and publicly traded, understand the financial instruments’ investment accounting guidance. The accounting covers financial instrument classification, measurement, and disclosures. This course also guides accounting for issuing debt for organizations that borrow to fund their operations while providing practical examples for dealing with the variety of items that arise from investments in debt and equity securities and from incurring indebtedness.
Participants will be able to:
• Apply the knowledge they obtain in this program to their planning and day-to-day responsibilities for accounting for investments in debt and equity financial instruments
• Apply the course knowledge to issuing debt to finance organizational operating activities
The program focus is across companies’ financial control functions, with a stronger emphasis on the following:
• Investments in equity securities
• Investments in debt securities
• Financial instrument impairment
• Accounting for debt
• Allocation of debt issuance costs
• Troubled debt restructuring
Accounting or finance experience
Chief financial officers, treasurers, controllers, and other accounting and financial professionals that work for organizations with investments in debt, equity, and financial instruments or organizations that issue debt to fund operating activities.