Although the idea of quasi-reorganization has seen some renewed interest, the provision is still rarely applied in practice. The idea of quasi-reorganization holds appeal for some as the idea of a "fresh start" is more exciting to investors than slowly digging out from a large deficit of retained earnings. Some also argue that quasi-reorganization could be an effective method of more accurately resetting the accounting balances of a firm when a serious drop in asset values is not adequately reflected. Quasi-reorganization remains highly controversial, however, since it is not truly a change of economic reality, but rather a method to make books appear more favorable.
Investment dictionary. Academic. 2012.
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quasi-reorganization — | ̷ ̷(ˌ) ̷ ̷+ noun : a corporate procedure whereby recapitalization is achieved by the elimination of the existing deficit and the establishment of a new earned surplus account for future earnings only and without resort to the legal formalities… … Useful english dictionary
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