search query: @journal_id 50 / total: 1038
reference: 357 / 1038
| Author: | Robbins, J. Goll, A. Rosenfeld, P. |
| Title: | Accounting for companies in Chapter 11 reorganizations |
| Journal: | Journal of Accountancy
1991 : JAN, p.74-80 |
| Index terms: | BANKRUPTCY |
| Language: | eng |
| Abstract: | If there is no formal accounting guidelines for companies in reorganization under the Bankruptcy Code AcSEC has proposed a statement of position yielding a unique treatment. The Chapter 11 reorganization has four phases: the petition, protection, the plan and the proceedings. The objective of the financial statement of an entity in Chapter 11 is to reflect its financial evolution during this stage. |
SCIMA