Đôi khi, tuy nhiên, người đó có thể không cần phải được coi là các bên thứ ba cho mục đích xác định xem các hướng dẫn về dịch vụ kế toán được áp dụng. Hướng dẫn AICPA (Mục 10,02) cung cấp các hướng dẫn sau đây để xác định liệu bên ngoài được coi là các bên thứ ba: | CHAPTER 11 PLAN 43 33 iii Reorganization Value. In some cases accountants for the creditors committee develop their own models of the debtor s operations. Cash flow projections can then be prepared for determining the reorganized entity s value. Operational changes made by the debtor are entered in the model as are proposed sales or other major actions providing a basis for the committee s response to the debtor s proposals. Evaluation by the creditors committee focuses on the impact these actions will have on the value of the reorganized entity and on the amount of potential settlement. iv Review of Plan and Disclosure Statement. As was noted earlier the accountant for the debtor provides advice and assistance in the formulation of a plan of reorganization in a Chapter 11 proceeding and a plan of settlement in an agreement out of court. An important function of an accountant employed by the creditors is to help evaluate the proposed plan of action. In a Chapter 11 case where the debtor has not proposed a plan within 120 days a proposed plan has not been accepted within 180 days after the petition was filed or where the trustee has been appointed the accountant may assist the creditors in developing a plan to submit to the court. The accountant is able to provide valuable assistance to the committee because of familiarity with the financial background nature of operations and management of the company gained during the audit. In committee meetings a great deal of discussion goes on between the committee members and the accountant concerning the best settlement they can expect and how it compares with the amount they would receive if the business were liquidated. The creditors are interested in receiving as much as possible under any reorganization plan. The accountant may work with the creditors committee to see that the amount proposed under the plan is reasonable and fair based on the nature of the debtor s business. First it must be determined that the plan
