Download or read book Quasi reorganizations written by Hal G. Clark and published by . This book was released on 1989 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quasi-reorganisation refers to either of two accounting procedures - a) reclassifying a deficit in retained earnings as a reduction of additional paid-in capital, or b) such a reclassification in addition to a restatement of the carrying amounts of assets with or without a restatement of the carrying amounts of liabilities.

Download or read book Quasi Reorganizations written by Hal G. Clark and published by . This book was released on 1989-01-01 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Quasi Reorganizations written by Robert Nachtmann and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A quasi-reorganization pursuant to Accounting Research Bulletin (ARB) 43 restates the deficit in retained earnings when a firm has engaged in a quot;fresh startquot; by transferring the deficit to the paid-in-capital accounts. For publicly traded firms the SEC requires them to also revalue assets and liabilities to reflect current market values. This is consistent with the SEC's public disclosure requirement of providing a fair and accurate statement of the economic condition of a new firm.

Download or read book Quasi reorganizations written by and published by . This book was released on 1988 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legal and Accounting Considerations of Corporate Quasi reorganizations written by Edward Stephen Havasy and published by . This book was released on 1952 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Quasi reorganization written by James S. Schindler and published by . This book was released on 1958 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Quasi reorganizations and the Economic Results Thereof written by Warren Lee Slagle and published by . This book was released on 1950 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Quasi reorganization Procedure in Upward Restatements written by Warren Francis McCarthy and published by . This book was released on 1956 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book GAAP Financial Statement Disclosures Manual 2008 2009 written by George Georgiades and published by CCH. This book was released on 2008-06 with total page 1284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.

Download or read book Corporate Consolidations Reorganizations and Mergers written by J. Arthur Marvin and published by . This book was released on 1945 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Analysis of Accounting Standards for Quasi reorganization written by Richard Earl Lundquist and published by . This book was released on 1955 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U S GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-03 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting

Download or read book The Unwritten Law of Corporate Reorganizations written by Douglas G. Baird and published by Cambridge University Press. This book was released on 2022-05-26 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reveals the unwritten and hitherto inaccessible principles that govern the restructuring of large corporations in Chapter 11.

Download or read book Some Selected Problems in Corporate Reorganizations and Quasi reorganizations written by Gonzalo T. Santos and published by . This book was released on 1984 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting Series Releases written by and published by . This book was released on 1976 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Wiley GAAP 2015 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2014-11-20 with total page 1496 pages. Available in PDF, EPUB and Kindle. Book excerpt: The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements quickly and easily Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and Wiley GAAP 2015 is the essential user-friendly reference.

Download or read book Major Issues Affecting the Financial Services Industry written by and published by . This book was released on 1988 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: