操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.8.0 蘋果版本:8.8.0

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

Corporate Reconstruction

來源: 正保會計網校 編輯: 2016/01/29 15:05:14  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

ACCA P3考試:Corporate Reconstruction

1. Background

Under the Framework, financial statements are normally prepared on the going concern basis. However, when an entity appears no longer viable in its present state, that basis will not present reliable and relevant information.

Not every company is successful; many make losses or find themselves in a net liability position. Many such companies will ultimately end up being liquidated if there is no way to

return them to profitability.

Indications that a company is struggling may include the following:

Operating losses

Negative cash flows

Poor or even adverse financial ratios such as ROCE

Loss of major market or customer

High staff turnover

Pending legal claim against the company

Disasters such as fire or flood.

Not all struggling companies will be forced into liquidation; if a profitable future appears possible, some form of reconstruction will be used to get the company back on a level footing.*

The various stakeholders must therefore compare what their position will be if the company is liquidated against their position if a reconstruction scheme goes ahead.

2. Forms of Reconstruction

For all forms of reconstruction, it is important that all stakeholders are consulted and treated in a fair and equitable manner. However, the ordinary shareholders bear the major risk and so will suffer the greater proportion of any losses, compared with secured creditors (for example).

In all reconstructions, the protection of the creditors is crucial. Although this stakeholder group will be required to share in any losses this will be proportionately less than that of the

equity shareholders.

Internal Reconstruction 

External Reconstruction

3. Exam Approach

There are two types of scheme that may be examined:

Internal reorganisation—a restructuring of the statement of financial position; and

External reorganisation:

─ winding up of a company;

─ setting up of a new company to take over trade/assets.

You may be required to:

Prepare the financial statements after the reorganization has taken place:

─ this may involve a bookkeeping exercise;

─ i.e. process the scheme of reorganisation.

Appraise the scheme, either in general or for a specified stakeholder:

─ For this there will be no single correct answer;

─ It is more important to apply principles.

我要糾錯】 責任編輯:藍色天空
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 中文字幕亚洲第一 | 欧美日韩激情 | 国产精品久久久久久久久久小说 | 久久久久久久久国产 | 亚洲日本视频 | 一区二区三区四区在线观看视频 | 人人干人人干 | 欧美日韩国产二区 | 日韩欧美三区 | 亚洲高清在线视频 | 亚洲国产成人精品女人久久久 | 欧美日在线观看 | 久久日本片精品aaaaa国产 | 久久久久久久久国产 | 在线观看久 | 日本精品在线观看 | 色接久久| 福利视频在线看 | 欧美日韩黄| 99精品视频在线观看免费播放 | 99re这里只有 | 国产一区二区黄色 | 亚洲精品18 | 久久sp| 久久久成人精品 | 性天堂| 高清国产一区二区 | 日韩av福利在线 | 国产精品99一区二区三区 | 日韩综合精品 | 黄网站在线免费看 | 亚洲精品电影网在线观看 | 99re视频在线观看 | 国产精品中文字幕在线 | 在线看无码的免费网站 | 精品久久久久久亚洲精品 | 欧美a√ | 视频一区在线 | 国产91在线播放精品91 | 欧美特黄aaaaaaaa大片 | 又黄又免费的网站 |