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Expert Analysis

Financial Report Analysis: A Guide For Bankruptcy Lawyers

Law360, New York (May 21, 2014, 6:13 PM EDT) -- In the United States, businesses generally present financial information in the form of financial statements and supplementary disclosures that are prepared in accordance with generally accepted accounting principles, or "GAAP." Typically, these financial statements are presented on an accrual basis and presume that the business will continue to operate. Although there are other bases of accounting that may be appropriate, this article will focus on accrual accounting for a continuing business....

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