Understanding the issues surrounding going concern accounting in todays' business world is critical. This course by Larry Perry covers the applicable technical pronouncements for going concern financial statements, including technical references, detailed examples, and suggested questions for the auditor to consider when performing an audit. You'll gain a complete understanding of what to look for, how to classify, and how to report the feasibility and financial outlook of an institution's financial future related to going concern issues.
Upon successful completion of this course, participants will be able to:
- Identify the fundamental concepts of the going concern assumption.
- Identify information contrary to the going concern assumption.
- Cite the responsibilities for management and auditors in detecting, disclosing, and reporting on going concern issues.
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