Buku Bankruptcy and Insolvency Accounting: Forms and Exhibits Volume 2

• Judul Buku: Bankruptcy and Insolvency Accounting: Forms and Exhibits Volume 2
• Penulis: Grant W. Newton
• Penerbit: Canada: John Wiley & Sons, Inc., 1994
• Edisi: Fifth edition
• Bahasa: Inggris
• ISBN: 0471598321

Sinopsis Buku Bankruptcy and Insolvency Accounting:
Forms and Exhibits Volume 2

This work is designed to provide a broad range of practical guidance for accountants, lawyers, bankruptcy trustees, and creditors of business enterprises in financial difficulty. It is presented in two volumes.

This volume, Bankruptcy and Insolvency Accounting: Forms and Exhibits, Volume 2, contains examples of various forms and exhibits used by accountants and other professionals in bankruptcy cases and out-of-court workouts.

The companion volume, Bankruptcy and Insolvency Accounting: Practice and Procedure, Volume 1, describes the economic, legal, accounting, and tax aspects of bankruptcy proceedings. Both volumes will be updated annually. Most of the forms and exhibits in this volume are new. They are included as examples to assist practitioners in serving their clients.

Chapter 2 of Volume 2 contains an example of the use of the bankruptcy prediction model developed by Altman. An example of a bankruptcy petition is presented in Chapter 3. Chapter 4 contains two examples of out-of-court agreements.

Chapter 5 presents a plan that was developed by the debtor. Excerpts from disclosure statements for two chapter 11 debtors are also included. Both statements contain good examples of cash projections that should be studied in conjunction with Chapter 7 of Volume 1 of Bankruptcy and Insolvency Accounting.

Chapter 5 also contains a cash collateral order, a debtor-in-possession financing agreement, excerpts from an order aliowing the priming of a prepetition lien creditor, and instructions from a chapter 12 standing trustee.

Chapter 6 consists of examples of affidavits, applications, and orders relating to the retention of accountants for the debtor and for the unsecured creditors’ committee in both large and small engagements.

Other examples included are a petition for fee allowance and an order establishing the procedure for interim payment of fees and expenses. Guidelines from regions of U.S. trustee dealing with retention and fees are included.

Examples of cash projections and of the type of information filed with the petition are found in Chapter 7. The chapter also contains several examples of orders that are obtainable shortly after a petition filing to facilitate payment of wages and other expenses, as well as examples of procedures to assist the debtor in preventing payment of unauthorized prepetition expenses.

Chapter 8 also describes services that can be rendered by the debtor’s accountant and contains examples of forms and instructions for completing operating reports from several different offices of the U.S. trustee.

Chapter 9 contains a report issued to the creditors’ committee, while Chapter 10 contains examples of valuations of companies in chapter 11. Audit procedures and reports are shown in Chapter 11.

Financial statements issued during a chapter 11 case are contained in Chapter 12 and examples of financial statements issued after the adoption of fresh-start reporting are in Chapter 13.

Chapter 14 consists of examples of several types of reports that have been issued in chapter 11 cases. Finally, two tax forms used by companies in chapter 11 are located in Chapter 15, and the appendix contains the official bankruptcy forms.

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