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- W4309960710 abstract "Accounting Standards Codification (ASC) 272, Limited Liability Entities, contains one subtopic: ASC 272-10, Overall, that contains guidance for limited liability entities organized in the United States that prepare financial statements under U.S. GAAP. ASC 272 does define a limited liability company as having the following characteristics: it is an unincorporated association of two or more persons, its members have limited personal liability for the obligations or debts of the entity, and it is classified as a partnership for federal income tax purposes. ASC 272 addresses certain issues pertaining to accounting and reporting by limited liability entities: either a limited liability company or a limited liability partnership. This topic establishes that, when an entity restructures itself as a limited liability entity, the basis of all assets and liabilities from its predecessor entity are carried forward." @default.
- W4309960710 created "2022-11-30" @default.
- W4309960710 date "2022-11-25" @default.
- W4309960710 modified "2023-10-17" @default.
- W4309960710 title "ASC 272 LIMITED LIABILITY ENTITIES" @default.
- W4309960710 doi "https://doi.org/10.1002/9781394152698.ch12" @default.
- W4309960710 hasPublicationYear "2022" @default.
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