Fresh Start Reporting: A Growing Opportunity for Appraisers

Business Valuation UpdateVol. 17 No. 1
January 2011
C. Brett Cooper, CPA/ABV, ASA, BVAL, Cr.FA


Chapter 11 (reorganization type bankruptcy filings) increased 61% in two years—from 8,799 in the 12-month period ending Sept. 30, 2008, to 14,191 in the same period in 2010, according to the Administrative Office of the U.S. Courts. "Fresh start" accounti ...