Bankruptcies and liquidations

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Accounting guide , PwC US

Our updated Bankruptcies and liquidations guide focuses on Chapter 7 and Chapter 11 bankruptcies and the liquidation basis of accounting.

This guide was partially updated in September 2019.

We’ve recently updated our Bankruptcies and liquidations guide.

This guide provides an overview of the bankruptcy process and the significant accounting matters that a reporting entity that is considering - or has filed for - bankruptcy could face. It is designed to assist those interested in a high-level understanding of the process and the related key accounting considerations.

Key topics include:

  1. An introduction to bankruptcy proceedings

  2. Accounting and reporting prior to entering bankruptcy

  3. Accounting and reporting during bankruptcy

  4. Emerging from bankruptcy

  5. Alternatives to reorganization

  6. Liquidation basis of accounting

  7. Common disclosures for entities in bankruptcy or liquidation

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    Bankruptcies and liquidations
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

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Beth Paul

Partner, National Professional Services Group, PwC US

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