October 17, 2011 Articles

Contingent Claims and Solvency Analysis Part IV

This is the fourth article in a four-part series on quandaries for bankruptcy trustees as they evaluate contingent liabilities against, and the solvency of, companies in bankruptcy.

By S. Todd Burchett and L. Rand Gambrell

This article will explore the development of discount and probability rates as well as sources of information available to appraisers, trustees and bankruptcy professionals as they value contingent balances. Then, it synthesizes the financial reporting and valuation guidance available relating to this complicated and complex issue.

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