Rayovac 2009 Annual Report Download - page 148
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Table of Contents
Index to Financial Statements SPECTRUM BRANDS, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)
(In thousands, except per share amounts)
• Deferred taxes were reported in conformity with applicable income tax accounting standards, principally ASC Topic 740: “Income Taxes,”
formerly SFAS No. 109, “Accounting for Income Taxes” (“ASC 740”). Deferred tax assets and liabilities have been recognized for differences
between the assigned values and the tax basis of the recognized assets and liabilities.
• Adjustment of all of the property, plant and equipment assets to fair value and eliminating all of the accumulated depreciation.
• Adjustment of the Company’s pension plans projected benefit obligation by recognition of all previously unamortized actuarial gains and
losses.
The following four−column consolidated statement of financial position table identifies the adjustments recorded to the Predecessor Company’s
August 30, 2009 consolidated statement of financial position as a result of implementing the Plan and applying fresh−start reporting:
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