USA Cessation of Operations

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Greetings.

I work for a large company with many subsidiaries.

Each subsidiary is required to prepare individual annual statements; a consolidated statement is also prepared for the group.

One of our subsidiaries is ceasing operations January 31, 2012.

What disclosures (if any) are required for this individual subsidiary's 2011 financial statements?

Thanks in advance for your replies.
 
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If you have a CA designation, use your CICA account to look up online the section that pertains to that within the CICA handbook.
 

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