Accounting for Chapter 11 reorganizations

Webcast overview

KPMG professionals discuss accounting for Chapter 11 reorganizations under ASC 852-10.

Webcast course objective

  • To provide an introduction to some of the common accounting and financial reporting challenges faced by debtors during Chapter 11 reorganization and upon emergence


  • All companies 


  • During Chapter 11 Reorganization
    • Consolidation considerations 
    • Accounting for liabilities 
    • Presentation of reorganization items 
    • Accounting for executory contracts 
    • Article 11 pro forma financial statements 
  • Upon emergence from Chapter 11
    • Determining whether to apply fresh-start accounting 
    • Fresh-start accounting
    • Accounting when fresh-start accounting is not applied


Once this webcast has been presented, it will be available as a CPE-Eligible Self-Study

This live webcast will be converted to a CPE-eligible self-study and is available for a nominal fee through KPMG Executive Education.

This self-study is also mobile-friendly.

If you did not attend the live webcast, but are interested in earning CPE credit for participating in this webcast, visit KPMG Learning.

Featured speakers

David Elsbree Jr.

David Elsbree Jr.

Partner, Dept. of Professional Practice, KPMG US

Nick Burgmeier

Nick Burgmeier

Partner, Dept. of Professional Practice, KPMG US

Joseph D. Yusz

Joseph D. Yusz

Managing Director, Accounting Advisory Services, KPMG US

Carla Anderson

Carla Anderson

Director, Dept. of Professional Practice, KPMG US

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