A closer look at fresh-start accounting

12/24/2013 | CFO.com

Some companies coming out of Chapter 11 bankruptcy must adopt fresh-start accounting. Although many of fresh start's accounting and valuation concepts are similar to those under the acquisition method for a business combination, the nuances of fresh-start accounting require collaboration among management, valuation experts, auditors and tax professionals, writes Richard Law, a turnaround-management specialist.

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