Financial Reporting

• ASC 820, Fair Value Accounting (formerly SFAS 157).

• ASC 805, Business Combinations (formerly SFAS 141).

• ASC 350, Goodwill Impairment (formerly SFAS 142).

• ASC 718, Employee Stock Options and other equity compensation (formerly SFAS 123(R)) and related tax requirements under IRC 409A.

• ASC 852, Fresh Start Accounting in reorganizations (formerly SOP 90-7).