Business Restructuring Part 1

<p>This course will be an overview of:</p> <ul> <li>Understanding the definition of a business and when a set of activities may be either a business or may be assets</li> <li>When to test assets for impairment losses and how to measure and recognize an impairment loss for the different forms of assets held by an entity</li> <li>Accounting and financial reporting for different forms of exit and disposal cost obligations and activities</li> </ul>