Bankruptcy and Insolvency Accounting, Volume 1 (eBook)

Grant W. Newton, CPA, CIRA, CMA, is Professor of Accounting at the Graziadio School of Business and Management at Pepperdine University and is Executive Director of the Association of Insolvency and Restructuring Advisors. He is the author of Corporate Bankruptcy: Tools, Strategies, and Alternatives (2003) and Bankruptcy and Insolvency Taxation (2005), both from Wiley. His articles have appeared in a large number of professional periodicals. He received his PhD from New York University, Master's from the University of Alabama, and BS from the University of North Alabama.

Preface.

Acknowledgements.

About the Author.

Part One: Bankruptcy and Insolvency Environment.

Accountant's and Financial Advisor's Role in Perspective.

Economic Causes of Business Failures.

Part Two: Legal Aspects of Bankruptcy and InsolvencyProceedings.

Turnaround Process.

Nonbankrutpcy Proceedings.

Nature of Bankruptcy and Insolvency Proceedings.

Rehabilitation Proceedings Under the Bankruptcy Code.

Retention of the Financial Advisor and Fees.

Accounting and Financial Services for Debtors-in-Possession orTrustee.

Other Financial Advisory Services for Debtors-in-Possession orTrustee.

Accounting and Financial Services for the Creditors'Committee.

Valuation of a Business in Bankruptcy Proceedings.

Part Three: Investigation and Reports.

Special Areas of Inquiry.

Financial Reporting During Bankruptcy.

Reporting Results of the Plan.

Reporting on an Insolvent Company.

Tax Awareness.

Appendix: Statement of Position

Statutes Citations.

Case Index.

Name Index.

Subject Index.