Quasi-reorganizations
Subtitle: a survey of quasi-reorganizations disclosed in corporate annual reports to shareholders
By: Hal G. Clark, Leonard Lorensen.
Contributors: Lorensen, Leonard.; American Institute of Certified Public Accountants.
Series: Financial report survey ;; 39
Publisher: American Institute of Certified Public Accountants
Published: 1989
Place of publication: New York, N.Y
Language: eng
Number of pages: 173
Subjects: Corporate reorganizations -- Accounting
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.
Notes: "July 1989."