Charter 2010 Annual Report Download - page 87
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F- F-PB
the Company emerged from bankruptcy protection on November
30, 2009. In connection with its emergence from bankruptcy,
the Company adopted fresh-start accounting in conformity with
AICPA Statement of Position 90-7, Financial Reporting by Entities
in Reorganization Under the Bankruptcy Code (included in FASB
ASC Topic 852, Reorganizations), effective as of November 30,
2009. Accordingly, the Company’s consolidated financial statements
prior to November 30, 2009 are not comparable to its consolidated
financial statements for periods after November 30, 2009.
As discussed in Note 9 to the consolidated financial statements,
effective January 1, 2009, the Company adopted Statement of
Financial Accounting Standards No. 160, Noncontrolling Interests in
Consolidated Financial Statements – An Amendment of ARB No. 51
(included in FASB ASC Topic 810, Consolidations).
/s/ KPMG
St. Louis, Missouri