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Includes index.
Accountants and financial managers are often the first professionals to realize that a financial problem exists within a corporation but must be familiar with the various alternatives available to clients before they can offer solutions. Completely updated, Bankruptcy and Insolvency Accounting, Seventh Edition, Volume 1 provides detailed information on SOP 90-7 and FASB statements 141, 142, and 144 and revisions made in CSSR 93-1 by CSSR 03-1. The process of corporate restructuring is thoroughly described for controllers, CEOs, CFOs and CPAs with small businesses as clients.
The 2004 Cumulative Supplement includes the following: Revised bankruptcy forms. Description of recent decisions by bankruptcy courts, bankruptcy appeals panels, district courts, circuit courts, and the Supreme Court dealing with bankruptcy and business restructurings. Discussion of the impact of Chapter 11 on SEC reporting.