| 释义 |
Quasi-Reorganization Quasi-ReorganizationIn American accounting, the act of changing a company's records to eliminate a deficit in retained earnings by restating its balance sheet as if it were in bankruptcy. No bankruptcy is actually filed, however, and shareholders must agree to the changes. Quasi-reorganizations are controversial because they do not improve a company's actual state; rather, they simply make its books appear healthier. It is rarely done in practice. |