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Wednesday, January 6, 2027 Live Webcast

Internal Control Best Practices (X4-8133633)

1:00 PM - 2:47 PM EST
webcast

Vendor Platform

2 CPE Credits in AA

OVERVIEW

Whether your organization is developing a new control framework or seeking to strengthen its current controls, practical development and implementation is critical. This course will review the intersectionality of controls and provide real-world examples and best practices from people to technology and process.

DESIGNED FOR

Anyonne responsible for preparing or attesting upon financial statements

BENEFITS

  • Describe the importance of proper debt classification and disclosure
  • Explain how various common debt terms impact the classification of debt
  • Apply illustrative examples to appropriate disclosure of debt terms and circumstances

HIGHLIGHTS

  • Debt terms that impact classification of debt, such as due on demand and subjective acceleration clauses, and more!
  • Proper treatment of short-term obligations that are expected to refinance within the next 12 months
  • "Revolving" credit agreements, where short-term debt is automatically replaced with other short-term debt for a specified period of time
  • 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 

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Melisa Galasso

Melisa F. Galasso, CPA, CSP, CPTD, CGMA
(4.5)

CEO & Founder

Read bio

PRICING

$89.00 - Member

$119.00 - Nonmember

Register Today


Note: Online pre-registration will close on January 6 at 12:30 PM.

ADDITIONAL OPTIONS

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