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| Author: | Davis, M. L. Largay, J. A. III |
| Title: | Quasi reorganization: fresh of false start |
| Journal: | Journal of Accountancy
1995 : JUL, VOL. 180:1, p. 79-84 |
| Index terms: | ORGANIZATIONAL CHANGE ACCOUNTING PRINCIPLES ACCOUNTING SYSTEMS |
| Language: | eng |
| Abstract: | This article looks at quasi reorganizations by summarizing current generally accepted accounting principles , evaluating the theoretical underpinnings and reporting on a survey of quasi reorganizations in practice. It is our conclusion that the quasi reorganization concept has little theoretical validity, and we urge the Financial Accounting Standards Board to delete it from GAAP. If retained, the concept's intended significance in an entity's history demands strengthening the related statement disclosures. |
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