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10-Q - 10-Q - BROADVIEW NETWORKS HOLDINGS INCbroadviewnetworksholdingsi.htm
EX-32.2 - EXHIBIT 32.2 - BROADVIEW NETWORKS HOLDINGS INCbnhex322-9302012.htm
EX-31.2 - EXHIBIT 31.2 - BROADVIEW NETWORKS HOLDINGS INCbnhex312-9302012.htm
EX-32.1 - EXHIBIT 32.1 - BROADVIEW NETWORKS HOLDINGS INCbnhex321-9302012.htm
EX-31.1 - EXHIBIT 31.1 - BROADVIEW NETWORKS HOLDINGS INCbnhex311-9302012.htm
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v2.4.0.6
Subsequent Event
9 Months Ended
Sep. 30, 2012
Subsequent Event [Abstract]  
Subsequent Events [Text Block]
Subsequent Event

On October 3, 2012, the Court entered an order confirming the Plan. For a description of some of the significant financial effects of the Plan, see Note 2 — Voluntary Reorganization Under Chapter 11.

The Company is currently evaluating the accounting guidance which will be applied to the financial statements upon emergence. The accounting guidance being considered includes: (i) Fresh Start Accounting in accordance with Accounting Standards Codification (“ASC”) Topic 852-Reorganizations, which revalues the Company’s assets and liabilities, (ii) Troubled Debt Restructuring in accordance with ASC 470-60 - Troubled Debt Restructurings by Debtors, which may recognize a gain or loss on the modified terms of its debt, or (iii) Debt Modification or Extinguishment in accordance with ASC 470-50-Modifications or Extinguishment [Debt] which may also recognize a gain or loss on the modified terms.

The Company currently expects to consummate the Restructuring and give effect to the terms of the Plan later this month.