U.S. GAAP Codification of Accounting Standards |
U.S. GAAP Codification | Accounting Standards, ASC |
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Codification Topic 852 Reorganizations |
Subtopics of Codification Topic 852 852-10 Overall 852-20 Quasi-reorganizations |
Accounting Terms of Codification Topic 852-10 Absolute priority doctrine Administrative expenses Allowed claim Automatic stay provisions Bankruptcy code Bankruptcy court Chapter 11 Chapter 7 Claim Confirmed plan Consenting classes Cram-down provisions Debtor-in-possession Disclosure statement Emerging entity Gain contingency Impaired claims Liquidating bank Loss contingency Nonconsenting class Obligations subject to compromise Petition Plan Postpetition liabilities Prepetition liabilities Reorganization items Reorganization proceeding Reorganization value Restricted support Secured claim Spinoff Terminal value Trustee Undersecured claim Unsecured claim |
Accounting Terms of Codification Topic 852-20 |
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