NAA2516. Getting the GAAP Right in Restructurings

Unfortunately, there isn't one single place in the Codification that addresses the accounting for restructuring activities. In this session, we will provide attendees with a roadmap to account for various types of restructuring activities, including employee severance, personnel or equipment relocation, and termination of executory contracts.

Learning Objectives:

• Identify the appropriate Accounting Standards Codification Topics in accounting for certain classes of restructuring activities
• Determine when companies should recognize liabilities for various types of restructuring or exit activities and how to measure those liabilities