Quasi-reorganizations
a survey of quasi-reorganizations disclosed in corporate annual reports to shareholders
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Author
Contributions
- Lorensen, Leonard. - Contributor
- American Institute of Certified Public Accountants. - Contributor
Publication
1989 - American Institute of Certified Public Accountants, New York, N.Y, New York (State)
Language
English
Word Count
43,250 words, Guess
Page Count
173 pages
Identifiers
- Internet Archivequasireorganizat0000clar
- ISBN-10087051069X
- ISBN-139780870510694
- Goodreads5380955
- Library of Congress Control Number89017656
and 2 more
- OCLC Control Number20130167
- Open LibraryOL2197905M
Classifications
- DDC657/.3
- LCCHF5686.C7 C576 1989
Description
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.
Subjects
Topics
Series Statement
- Financial report survey ;
- 39
Other Editions
- Quasi-reorganizations: a survey of quasi-reorganizations disclosed in corporate annual reports to shareholders
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