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Bankruptcy and Insolvency Accounting, Sixth Edition completely updates the fifth edition that published in 1994. With the current trend in mergers and acquisitions, there will be an upcoming increase in the number of bankruptcy filings as overextended businesses begin to fail.
This two-volume set will help accountants discover the early signs of bankruptcy and provide them with the necessary tools to prepare their company for turning their business around or for eventual bankruptcy filing. Bankruptcy and Insolvency Accounting, Sixth Edition Two Volume Set describes the process of turning around a troubled business and restructuring the financial aspects of the business in an out of court setting and in bankruptcy.
New chapters to this edition include material on reports and issues that should be considered in reflecting the results of services rendered, a summary of the tax issues to be considered by both creditors and debtors, and detailed coverage of the AICPA's Statement of Position 90-7, Financial Reporting by Entities in Reorganization under the Bankruptcy Code, including new and revised sample forms and exhibits describing its implementation in Volume Two.