reorganization costs

reorganization costs
The costs of restructuring a business. Financial Reporting Standard 3, Reporting Financial Performance, requires that reorganization costs, if they have a material effect on the nature and focus of a reporting entity's operations, should be shown separately as an exceptional item on the face of the profit and loss account after operating profit and before interest, under continuing operations or discontinued operations as appropriate.

Accounting dictionary. 2014.

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  • Reorganization — Creating a plan to restructure a debtor s business and restore its financial health. The New York Times Financial Glossary * * * reorganization re‧or‧gan‧i‧za‧tion [riːˌɔːgənaɪˈzeɪʆn ǁ ˌɔːrgənə ] also reorganisation noun [countable, uncountable] …   Financial and business terms

  • reorganization — Creation of a plan to restructure a debtor s business and restore its financial health. Bloomberg Financial Dictionary See also: reorg; corporate action * * * reorganization re‧or‧gan‧i‧za‧tion [riːˌɔːgənaɪˈzeɪʆn ǁ ˌɔːrgənə ] also reorganisation …   Financial and business terms

  • Reorganization of Montreal — As with other large cities like New York City and Toronto, the legal geographic boundaries of Montreal have been reorganized to incorporate adjacent communities which are integral to its social and economic life. Contents 1 Merger and demerger 2… …   Wikipedia

  • Financial distress costs — Legal and administrative costs of liquidation or reorganization. Also includes implied costs associated with impaired ability to do business ( indirect costs). The New York Times Financial Glossary …   Financial and business terms

  • financial distress costs — Legal and administrative costs of liquidation or reorganization. Also includes implied costs associated with impaired ability to do business ( indirect costs). Bloomberg Financial Dictionary …   Financial and business terms

  • Postal Reorganization Act — The statute that requires postal rates and fees to provide sufficient revenues so that the total estimated income and appropriations . . . will equal as nearly as practicable total estimated costs. (Public Law 91 375, signed August 12, 1970.) …   Glossary of postal terms

  • net — what is left after deducting all charges (see gross). Glossary of Business Terms The gain or loss on a security sale as measured by the selling price of a security less the adjusted cost of acquisition. Bloomberg Financial Dictionary …   Financial and business terms

  • exceptional item — A transaction separately reported or disclosed in an *income statement on account of its *materiality unusual nature, or infrequency Exceptional items arise from normal operating activities, and examples may include the write off of a significant …   Auditor's dictionary

  • education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …   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

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