Bankruptcy and Insolvency Accounting Sixth Edition 2003 Supplement

Overview

The 2003 Supplement updates the following:
  • Forms in Appendix A in Volume 2.
  • Legal aspects of bankruptcy and insolvency proceedings including a new section on critical vendors.
  • Rehabilitation proceedings under the bankruptcy code and operating under Chapter 11 as well as auditing procedures and reports.
The supplement updates the core volume, Newton/Bankruptcy and Insolvency...
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Overview

The 2003 Supplement updates the following:
  • Forms in Appendix A in Volume 2.
  • Legal aspects of bankruptcy and insolvency proceedings including a new section on critical vendors.
  • Rehabilitation proceedings under the bankruptcy code and operating under Chapter 11 as well as auditing procedures and reports.
The supplement updates the core volume, Newton/Bankruptcy and Insolvency Accounting, Sixth Edition.
Read More Show Less

Product Details

  • ISBN-13: 9780471390428
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 12/23/2002
  • Edition description: 6TH SUPPLM
  • Edition number: 6
  • Pages: 116
  • Product dimensions: 6.04 (w) x 9.05 (h) x 0.34 (d)

Table of Contents

Volume 1 Practice and Procedure
Part 1 Bankruptcy and Insolvency Environment 3
1 Accountant's Role in Perspective 3
Topical Overview 3
1.7 Alternatives Available to a Financially Troubled Business 3
(e) Chapter 13--Adjustment of Debts of an Individual with Regular Income 3
Professional Certification 3
1.18 Certified Insolvency and Restructuring Advisor (CIRA) 3
(b) Requirements for Certification 3
2 Economic Causes of Business Failure 5
Definition of Successful and Unsuccessful Business 5
2.3 Business Failure Statistics 5
Causes of Financial Difficulty 5
2.5 Size of Business Failures 5
2.11 Inside Underlying Causes 6
(a) Overextension of Credit 6
Part 2 Legal Aspects of Bankruptcy and Insolvency Proceedings 9
5 Nature of Bankruptcy and Insolvency Proceedings 9
Historical Origin 9
5.4 Current Bankruptcy Statistics 9
Provisions Common to All Proceedings 11
5.18 Bankruptcy Courts 11
5.21 Commencement of Cases 12
(b) Involuntary 12
5.22 Filing and Quarterly Fees 12
5.26 Adequate Protection 12
5.27 Automatic Stay 13
5.28 Use of the Estate's Property 13
5.29 Executory Contracts and Leases 13
(b) Meaning of "Sixty-Day" Assumption 14
(d) Lease Rejection 14
(f) Employment Contracts 15
(g) Rent Prior to Rejection of Lease 15
5.30 Utility Service 16
5.31 Allowance of Claims or Interests 16
(a) Secured Claims 17
5.32 Expense of Administration 17
(a) Critical Vendors (New) 18
5.33 Priorities 18
5.34 Exemptions 19
5.36 Property of the Estate 20
5.38 Reclamation 21
5.39 Preferences 22
(a) Insolvency 22
(b) Determination 22
(c) Insider Guarantee 24
(d) Exceptions 24
5.40 Fraudulent Transfers 28
(c) Meaning of Transfer 28
(d) Reasonable Equivalent Value 28
5.41 Postpetition Transfers 28
5.43 Setoffs 29
Chapter 7 Liquidation 31
5.49 Liquidation of Assets 31
6 Rehabilitation Proceedings under the Bankruptcy Code 33
Operating under Chapter 11 33
6.6 Creditors' and Equity Holders' Committees 33
(a) Creditors' Committee 33
6.7 Appointment or Election of Trustee 33
6.14 Obtaining Credit 34
(c) Other Issues 34
6.15 Claims and Interests 35
(c) Rejection of Collective Bargaining Agreements 35
Developing the Plan 35
6.19 Classification of Claims 35
6.20 Claim Subordination 35
(a) Contractual Subordination 35
6.21 Secured Claim Classification 36
6.23 Content of the Plan 36
6.24 Permissible Provisions 36
6.25 Impairment of Claims 37
6.26 Disclosure Statement 38
Confirmation of the Plan 38
6.31 Best Interest of Creditors 38
6.33 Feasibility 38
6.34 Cramdown 39
(a) Modification of Secured Claims 39
(d) Value Exception 39
Postconfirmation 40
6.36 Impact 40
6.39 Postconfirmation Recovery 40
6.42 Conversion to Chapter 7 or Dismissal 41
7 Retention of the Accountant and Fees 43
Retention of the Accountant 43
7.7 Affidavit of Proposed Accountant 43
(c) Indemnification (New) 43
Determination of Accountant's Fees 46
7.20 Compensation Must Be Approved by the Court 46
7.21 Factors to Consider When Estimating Fees 46
Part 3 Auditing Procedures and Reports 49
14 Reporting Results of the Plan 49
Chapter 1149
14.3 Allocation of Reorganization Value 49
(a) Asset Values 49
(d) Net Operating Loss 51
14.5 Recording the Adoption of Fresh-Start Reporting 51
14.6 Deferred Taxes 51
16 Tax Awareness 55
Notification of Proceedings and Filing of Returns 55
16.2 Notice to Governmental Agencies 55
Administrative Aspects of Taxes 55
16.37 Tax Priorities 55
(a) Administrative Expenses 55
(b) "Involuntary Gap" Claims 56
(c) Prepetition Wages 56
(e) Income and Gross Receipts Taxes 56
(f) Property Taxes 57
16.45 Tax Procedures 57
Volume 2 Forms and Exhibits
Part 3 Accounting Services 61
6 Rehabilitation Proceedings under the Bankruptcy Code 61
6.11 Plan or Reorganization: American Rice 61
6.11A Plan of Liquidation (New) 61
Part 4 Auditing Procedures and Reports 83
14 Reporting Results of the Plan 83
14.4 Note That Fresh-Start Reporting Does Not Apply: Medical Technology Systems, Inc. 83
14.5 Excerpts From Form 10-K Dealing with Goodwill and Restructuring for 90-7: eNucleus (New) 83
14.6 Note That Negative Goodwill Exists: Woodworkers Warehouse, Inc. (New) 85
Appendix A Official Bankruptcy Forms 89
Index 113
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