Informal term for the new accounting rules applicable to bankrupt companies. For companies that either file for Chapter 11 after January 1991 or emerge from Chapter 11 after June 1991, assets are to be valued at market value rather than at historical cost.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). fresh start. Retrieved September 21, 2026, from http://smartdefine.org/fresh_start/definitions/1146818 |
| Chicago | Barry Goldsmith. 2010. "fresh start" http://smartdefine.org/fresh_start/definitions/1146818 (accessed September 21, 2026). |
| Harvard | Barry Goldsmith 2010, fresh start, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/fresh_start/definitions/1146818>. |
| MLA | Barry Goldsmith. "fresh start" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/fresh_start/definitions/1146818> |