Back-to-basics: Debt modifications and exchanges

What’s the right accounting approach when debt terms change? 

Join KPMG professionals for a focused, practical refresher on the accounting fundamentals of debt restructurings, modifications and exchanges. Cutting through complexity, we’ll walk through the ASC 470 models that drive decision-making—and what matters most in today’s environment.

Applicability

• All companies

Event contents

• Clear insight into the ASC 470 frameworks governing debt restructurings and modifications
• A practical approach to evaluating exchanges and modifications with confidence
• Foundational guidance designed to strengthen consistency and judgment in real-world scenarios

A concise, insight-driven session designed to sharpen understanding and help financial statement preparers navigate debt accounting decisions with clarity and precision.