<p>This course will be an overview of:</p> <ul> <li>Highlights of the impact of changing debt terms</li> <li>Identifying and accounting for troubled debt restructurings (TDRs)</li> <li>Identifying and prospectively accounting for debt modifications with an existing lender</li> <li>Identifying and accounting for debt extinguishments when new debt is incurred with a different or same lender</li> <li>Modifying line-of-credit and revolving debt arrangements</li> <li>Overview of other related matters</li> </ul>