Fresh Start Accounting

Valuation and accounting advice to assist companies in successfully emerging from bankruptcy.

AICPA Statement of Position 90-7 (SOP 90-7) requires that the balance sheet of a company emerging from Chapter 11 bankruptcy must be restated to fair value. The reorganization and allocation of the entity's value must also be in conformity with the procedures specified by ASC Topic 805.

Fresh start accounting can be tricky. It requires the broad expertise of a large professional services group and the agility of a specialty firm. Duff & Phelps is an industry leader in financial reporting valuations based on the rules and guidance established in ASC Topic 805. 

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