Self-Study
Basic
CPE Credits
1 Credits: Accounting
Course Description
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.
Learning Objectives
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.
Course Specifics
|
Course ID 1153420 |
Revision Date August 6, 2020 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Course Instructor
Larry L. Perry, CPA, has been in practice for over 40 years. He writes accounting and auditing manuals and is currently an author and presenter of live staff training seminars, live webcasts, and self-study CPE programs, including self-study courses for Western CPE. He’s a managing member of CPA Firm Support Services, LLC, an organization that provides resources, training, and consulting to smaller CPA firms. Larry focuses on practical ways to perform effective and efficient accounting and auditing engagements.
Going Concern Accounting and Auditing
$29.00 – $49.00
Self-Study
Basic
CPE Credits
1 Credits: Accounting
Course Description
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.
Learning Objectives
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.
Course Specifics
|
Course ID 1153420 |
Revision Date August 6, 2020 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Course Instructor
Larry L. Perry, CPA, has been in practice for over 40 years. He writes accounting and auditing manuals and is currently an author and presenter of live staff training seminars, live webcasts, and self-study CPE programs, including self-study courses for Western CPE. He’s a managing member of CPA Firm Support Services, LLC, an organization that provides resources, training, and consulting to smaller CPA firms. Larry focuses on practical ways to perform effective and efficient accounting and auditing engagements.
Going Concern Accounting and Auditing
$29.00 – $49.00