CAN2303. A&A Part 1: Accounting Issues That Impact Your Operating Results in 2023

This course addresses the unique industry accounting issues related to transactions that many cannabis companies are likely to encounter in 2023: restructurings; acquisitions and impairment. It will also provide an overview of the impact on the industry of new accounting pronouncements.

Learning Objectives:

• Identify how to analyze cannabis M&A, impairment and restructuring transactions
• Recognize the income tax implications of these unique industry issues
• Identify accounting issues related to the ERTC