Business Restructuring Part 2

<p>This course will be an overview of:</p> <ul> <li>Some of the concepts discussed in Business Restructuring: Part 1, including a discussion of contract termination costs in an exit and disposal activity</li> <li>The guidance for accounting and reporting a discontinued operation of an entity</li> <li>How and when an entity shall deconsolidate a subsidiary or a variable interest entity</li> </ul>