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Business restructuring (Series)


Understand the differences between the acquisition (or disposition) of a business versus an asset. Highlight the accounting and reporting requirements for impairment losses on long-lived assets, intangible assets, goodwill and investments that may be associated with a business restructuring. Review of the business restructuring concepts discussed in Part 1 and a more detailed review of the discussion of contract termination costs. Gain insights into the financial accounting and reporting for the presentation of discontinued operations. Highlight the accounting guidance for the de-consolidation of subsidiaries and variable interest entities.

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