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Example 2.11: Statement of Changes in Net Assets in Liquidation

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XYZ Company Statement of Changes in Net Assets in Liquidation for the Period June 1, 20X1 through June 30, 20X1

Net assets as of June 1, under liquidation basis $18,574
Adjustment for accrued liquidation costs (8,795)
Net assets adjusted as of June 1, 20X1 under liquidation of accounting 9,779
Net operations 5,187
Liquidation basis of accounting remeasurement loss on accrued costs to dispose of assets and liabilities (668)
Subsequent period remeasurement adjustment on assets 2,927
Liquidation basis of accounting remeasurement loss on items previously not recognized (527)
Net assets as of June 30, 20X1 under liquidation basis $16,030
Wiley GAAP: Financial Statement Disclosure Manual

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