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Restructuring Activities

Course Details

This informative on-demand digital course explores restructuring activities. It builds the foundation for understanding why and how companies restructure, the accounting and reporting requirements for entities undertaking such transactions through to common issues and broader implications.


There are 6 modules in total that cover the full syllabus:

  • Module 1 - Introduction to Restructuring
  • Module 2 - How to Recognise, Determine and Measure Restructuring Costs
  • Module 3 - How to Account for Restructuring Costs
  • Module 4 - Reporting & Disclosure of Restructuring activities
  • Module 5 - GAAP differences related to Restructuring activities
  • Module 6 Practical Understanding of Restructuring activities

It is expected that each module will take 30 - 45 minutes.