Self-study: Recent Issues in Financial Reporting: Liquidation Accounting

Program description—Based on AIRA's webcast on February 28, this one-hour program encompasses a panel discussion of recent developments in liquidation accounting that are important to financial advisors, trustees, receivers and assignees during and on emergence from bankruptcy, receivership and assignment for benefit of creditors.

Presenters Steve Darr, Mesirow Financial Consulting
Jim Lukenda, Huron Consulting Group
Grant Newton, AIRA Executive Director

Learning objectives—After completing this course participants will be able to:

  • Identify circumstances under which proposed liquidation accounting standards would apply.
  • Describe disclosures required by proposed liquidation accounting standards.
  • Give examples of changes recommended by the AIRA Board of Directors to the proposed liquidation accounting standards.
  • Identify circumstances suggesting that liquidation is imminent.
  • Identity the date on which liquidation accounting standards is effective for an entity that is liquidating.
Price $65
CPE Credit Recommended, 1 CPE Credit hour(s), field of study—Accounting - Technical;
Knowledge level Basic: Most beneficial to CPAs and other financial advisors new to a skill or attribute, including individuals at staff or entry level in an organization as well as seasoned professionals with limited exposure to the area.
Additional Info Online registration and payment of fee will allow materials to sent to the participant’s email address and the participant must submit request for CPE credit after completing the requirements (instructions enclosed with materials). Presenters’ PowerPoint slides for reference are included with materials. If unable to register online, participants may call AIRA’s office at (541) 858-1665 to order.
Format Digital Materials
Prerequisites None
Advance prep None

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Requests for refunds must be received within 10 days after receipt of course subject to a $25 cancellation fee and return of all materials in good condition.

Question Resolution

For assistance regarding refunds, program cancellations, or other program related matters, please contact our offices at (541) 858-1665 or by email

National Registry of CPE Sponsors

Association of Insolvency & Restructuring Advisors (AIRA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) for group training on the National Registry of CPE Sponsors.

NASBA CPE Credits are made available and awarded for AIRA group training that complies with the Statement on Standards for CPE Programs. In accordance with these Standards, relevant group training details are disclosed to learners in advance via email invitations, registration websites, or other similar advance announcements.

AIRA’s CPE Sponsor ID Numbers:

  • NASBA National Registry: 103243
  • Texas State Board of Public Accountancy: 003242

Complaints regarding NASBA National Registry CPE Sponsors may be submitted to NASBA via their website, State boards of accountancy have final authority on the acceptance of CPE Credits for Certified Public Accountants (CPAs).