In the News - Accounting Considerations for Layoffs

In Episode #3 of GAAP Chats, hosts Mike Walworth and Chris Brundrett talk about the spate of recent layoffs, especially in the tech industry, and the related accounting considerations.

Resources:
Blog: Accounting for restructuring charges under U.S. GAAP
Accounting for Restructuring Provisions and Related Termination Benefits
(U.S. GAAP)
Provisions and Contingencies: IAS 37
Podcast Transcript Notes

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