restructuring


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Related to restructuring: Debt restructuring

restructuring

 [re-struk´choor-ing]
altering the structure of something.
cognitive restructuring in the nursing interventions classification, a nursing intervention defined as challenging a patient to alter distorted thought patterns and view self and the world more realistically.
References in periodicals archive ?
Concern still exists about the last restructuring option.
Depending on the specific circumstances of a given restructuring, domestic creditors can be important allies for the foreign creditors in the restructuring process.
This presumably explains why common stock tender offer prices of potential candidates for restructuring have risen significantly during the past decade.
The issues are determining (1) the creditor's initial cost basis of the debt security received in the restructuring of a loan and (2) how the creditor should account for any difference between its basis in the loan and the security's fair value at the restructuring date.
The investment is subject to completion of a definitive agreement and certain other approvals and conditions, including the obtaining of a fairness opinion on the restructuring from an investment banking firm and the approval of the shareholders of the Company.
15's footnote 4, which says in part that the statement's provisions do not apply if there is a general restructuring of liabilities under federal statutes.
This month's column discusses consensuses reached by the FASB Emerging Issues Task Force EITF or task force) concerning accounting for changes to fixed employee stock option plans resulting from an eqity restructuring, and concerning allocating basis to individual assets and liabilities acquired in certain leveraged buyout transactions.