haku: @author Robbins, J. / yhteensä: 2
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| Tekijä: | Robbins, J. Goll, A. Rosenfeld, P. |
| Otsikko: | Accounting for companies in Chapter 11 reorganizations |
| Lehti: | Journal of Accountancy
1991 : JAN, p.74-80 |
| Asiasana: | BANKRUPTCY |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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