Section PS 3430 – Restructuring Transactions

October 01, 2015

SCOPE

Applies to:

  • All restructuring transactions that meet the definition below.
  • Only entities that adhere to the standards for the PSA Handbook for their financial reporting.

Does not apply to:

  • Acquisitions of a group of assets, an operation or an entity;
  • Contributions of assets or assumptions of liability; or
  • Disposal and abandonment of assets, or discontinuance of operations that is not part of a restructuring transaction.

Accounting for acquisitions for an operation or an entity is addressed in Section PS 2510, Additional Areas of Consolidation, and Section PS 3070, Investment in Government Business Enterprises.

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