U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification Accounting Standards, ASC



U.S. GAAP Codification of Accounting Standards
Codification Topic 852: Reorganizations


U.S. GAAP Codification Updates
Principles of Accounting Intermediate Accounting Advanced Accounting
Accounting Terms


   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
 


   Other Topics at the Codification 800 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 805: Business Combinations
ASC Codification Topic 808: Collaborative Arrangements
 
ASC Codification Topic 810: Consolidation
ASC Codification Topic 815: Derivatives and Hedging
 
ASC Codification Topic 820: Fair Value Measurements and Disclosures
ASC Codification Topic 825: Financial Instruments
 
ASC Codification Topic 830: Foreign Currency Matters
ASC Codification Topic 835: Interest
 
ASC Codification Topic 840: Leases
ASC Codification Topic 845: Nonmonetary Transactions
 
ASC Codification Topic 850: Related Party Disclosures
ASC Codification Topic 852: Reorganizations
ASC Codification Topic 855: Subsequent Events
 
ASC Codification Topic 860: Transfers and Servicing


   U.S. GAAP Codification of Accounting Standards
Accounting Standards Codification, ASC, Overview
ASC Codification 200: Presentation
ASC Codification 300: Assets
ASC Codification 400: Liabilities
ASC Codification 500: Equity
ASC Codification 600: Revenue
ASC Codification 700: Expenses
ASC Codification 800: Broad Transactions
ASC Codification 900: Industry

U.S. GAAP by Topic
Accounting Topics


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