Live CPE Webinar
Navigating Debt Restructuring Compliance: Mastering Modifications vs Extinguishments
 Tuesday September 15, 2026 |
 1 P.M. EST |
| Level Basic |
Subject Accounting |
Cost Free |
CPE Credits 1.00 hour |
Learning Objectives
- Contrast the economic rationale between a debt modification (continuation of a liability) and an extinguishment (derecognition with gain/loss impact).
- Perform present value calculations under ASC 470-50 to evaluate if modified terms are “substantially different”.
- Differentiate between lender fees and third-party costs, and explain their impact on debt accounting under ASC 470-50.
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Meet the Speaker
Nicole Vandervest
Technical Accounting Consultant |
 |
Technical Accounting Consultant at FinQuery, committed to ensuring financial accuracy and operational efficiency for my clients. Having started my career in audit at Grant Thornton, I bring a disciplined, detail-oriented approach to technical challenges. I am passionate about helping organizations bridge the gap between difficult accounting requirements and helping streamline financial reporting.
Course Description
During this webinar, we bridge GAAP theory with practical application. We’ll break down the economic logic behind restructuring rules, clarify how to treat creditor versus third-party fees, and show you how software can automate complex cash-flow models like the 10% Test.
CPE Details
Details
Program Level: Basic
Prerequisites: None
Advanced Preparation: None
Delivery Method: Online
Recommended CPE Credit: 1.00 Hour
Field of Study: Accounting
Who Should Attend
This webinar is specifically tailored for accounting and finance professionals who are managing debt accounting within the business.
Sponsor Statement
FinQuery, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org. For more information regarding administrative policies such as complaints, please contact CPEinfo@finquery.com.
Program Cancellation Policy
If a program is cancelled, FinQuery will notify registrants via the email address that they used to register for the program.