- quasi-reorganization
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A corporate accounting procedure in which recapitalization is achieved by the elimination of the existing deficit and the establishment of a new earned surplus account for future earnings only.
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quasi-reorganization
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Quasi-Reorganization — A relatively obscure provision under U.S. GAAP which provides that under certain circumstances, a firm may eliminate a deficit in its retained earnings account by restating assets, liabilities and equity in a manner similar to a bankruptcy. A… … Investment dictionary
quasi-reorganization — | ̷ ̷(ˌ) ̷ ̷+ noun : a corporate procedure whereby recapitalization is achieved by the elimination of the existing deficit and the establishment of a new earned surplus account for future earnings only and without resort to the legal formalities… … Useful english dictionary
КВАЗИРЕОРГАНИЗАЦИЯ — QUASI REORGANIZATIONКогда корпорация сталкивается с фин. трудностями, она может попытаться провести реорганизацию структуры своего капитала с помощью офиц. судебной процедуры. Во избежание сложностей и издержек судебного производства… … Энциклопедия банковского дела и финансов
France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… … Universalium
china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material … Universalium
China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast … Universalium
Military history of the United States — History of the United States This article is part of a series Timeline … Wikipedia
native American — native American, adj. a person born in the United States. [1835 45, Amer.] * * * ▪ indigenous peoples of Canada and United States Introduction also called American Indian, Amerindian, Amerind, Indian, Aboriginal American, or First Nation… … Universalium
Native American — Indian (def. 1). Usage. See Indian, Eskimo. * * * ▪ indigenous peoples of Canada and United States Introduction also called American Indian, Amerindian, Amerind, Indian, Aboriginal A … Universalium
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
