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With the rise in mergers and acquisitions in the new millennium business environment, there will undoubtedly also be a rise in the number of bankruptcies. This would be due to the cyclical nature of the economy which indicates that overextended businesses will begin to fail. Accountants and financial managers are often the first professionals to realise that financial problems exist and they find themselves in a position to render valuable services. However, before they can offer advice to their clients, they must first be familiar with the various alternatives available to the clients and the ramifications of each alternative.;In this completely updated edition, Newton describes the process of turning around a troubled business and restructuring its financial aspects. This is volume 2 of 2.