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Bankruptcy & Disc Ops

06.24.2020 | Duration: 17:12

An overview discussion of the stages of Chapter 11 and potential discontinued operations.

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Podcast overview

In this podcast, specialists from our Department of Professional Practice discuss the implications for the financial statements before, during and after bankruptcy 鈥� and the potential for discontinued operations.

Applicability

  • All companies

Relevant dates

  • Effective immediately

Podcast contents

  • 01:20聽鈥� What CFOs and controllers should be thinking about if considering bankruptcy
  • 03:30聽鈥� Pre-bankruptcy, including debt arrangements
  • 06:00聽鈥� When a sold business should be reclassified as a discontinued operation
  • 08:00聽鈥� During bankruptcy and financial reporting considerations under Chapter 11 protection
  • 13:35聽鈥� Post-bankruptcy, including fresh start accounting

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Handbook: Discontinued operations & HFS disposal groups

Latest edition: Our in-depth guide to ASC 205-20 and held-for-sale disposal groups under ASC 360-10.

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Financial reporting impacts of COVID-19

Guidance, updates and news covering financial reporting impacts of COVID-19

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Meet our team

Image of Brian Fields
Brian Fields
Audit Transformation Leader, 乐鱼（Leyu）体育官网 US
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Image of Dan Langlois
Dan Langlois
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Brian Fields
Brian Fields
Audit Transformation Leader, 乐鱼（Leyu）体育官网 US
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Image of Dan Langlois
Dan Langlois
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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乐鱼（Leyu）体育官网. Make the Difference.


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The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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