and dating articles - Liquidating hedge

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HFR provides flexible options for utilizing the HFR Dead Funds Database.

In October 2016, the AICPA issued technical questions and answers (“TQA”) to 7 practice matters related to liquidation basis of accounting and one on the effects of loan origination activity in determining investment company status of an entity.

The full TQA can be accessed by clicking the titles below.

Sears Canada, like its namesake and former parent Sears Holding Corp., issued “going concern” language in a release this year.

For the northern counterpart to Sears, the week between going concern language and reports of impending bankruptcy was a lightening flash compared to Sears Holding’s slow-motion crisis.

TIS SECTION 6910.37: "Considering the length of time it will take an investment company to liquidate its assets and satisfy its liabilities when determining if liquidation is imminent." This TQA discusses if an entity should consider the length of time it will take to liquidate its assets and satisfy its liabilities when determining if liquidation is imminent.

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