<p>This course will be an overview of:</p> <ul> <li>Discussion of debt subject to classification</li> <li>Guidance on callable obligations</li> <li>Accounting for lock-box or revolving credit arrangements</li> <li>Refinancing of short-term obligations</li> <li>Treatment of debt modifications and exchanges, including debt extinguishments or troubled-debt restructurings</li> <li>Overview of debt with conversion options and other special debt considerations</li> </ul>