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Deloitte Q&As

852-10-05 Background — Deloitte Q&As

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Liquidation-Basis Financial Statements — 852-10-05 (Q&A 01) When an Entity Should Use the Liquidation Basis of Accounting — 852-10-05 (Q&A 02) Differences Between Liquidation-Basis and Going-Concern-Basis Financial Statements — 852-10-05 (Q&A 03) When Liquidation Appears Likely for an Entity in Bankruptcy — 852-10-05 (Q&A 04) When Liquidation Is Reasonably Possible for an Entity in Bankruptcy — 852-10-05 (Q&A 05) Basis of Accounting When an Entity’s Plan of Liquidation Includes Disposal of an Operating Division — 852-10-05 (Q&A 06) Basis of Accounting When the Business Is Sold After Year-End — 852-10-05 (Q&A 07) Presentation of Assets and Liabilities in Liquidation-Basis Financial Statements — 852-10-05 (Q&A 08) Net Realizable Value in Liquidation-Basis Financial Statements: Gain Deferral — 852-10-05 (Q&A 09) Net Realizable Value in Liquidation-Basis Financial Statements: Rental Income Received — 852-10-05 (Q&A 10) Net Realizable Value in Liquidation-Basis Financial Statements: Costs to Be Included in Liabilities — 852-10-05 (Q&A 11) Net Realizable Value in Liquidation-Basis Financial Statements: Investment to Be Held to Maturity — 852-10-05 (Q&A 12) Net Realizable Value in Liquidation-Basis Financial Statements: Tangible and Intangible Assets — 852-10-05 (Q&A 13) Adjustment to Convert to Liquidation-Basis Financial Statements — 852-10-05 (Q&A 14) When Liquidation Occurs During a Reporting Period — 852-10-05 (Q&A 15) Presentation of Liquidation-Basis Financial Statements — 852-10-05 (Q&A 16)