A Going Concern
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The Going Concern Principle In Non Financial Disclosure
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Author : Rosa Lombardi
language : en
Publisher: Springer Nature
Release Date : 2021-08-31
The Going Concern Principle In Non Financial Disclosure written by Rosa Lombardi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-31 with Business & Economics categories.
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.
Auditor Going Concern Reporting
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Author : Marshall A. Geiger
language : en
Publisher: Routledge
Release Date : 2021-06-09
Auditor Going Concern Reporting written by Marshall A. Geiger and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-09 with Business & Economics categories.
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
A Going Concern
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Author : Catherine Aird
language : en
Publisher: Open Road Media
Release Date : 2015-06-02
A Going Concern written by Catherine Aird and has been published by Open Road Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-06-02 with Fiction categories.
A bizarre clause in an elderly woman’s will exposes a dirty secret—and a murder—in this “intricate, witty, and thoroughly delightful” mystery (Publishers Weekly). It was an odd request, but when Octavia Garamond passed away, she left explicit instructions in her will: The police must be present at her funeral, and the coroner should be exceptionally thorough when examining her body. Amelia Kennerly is perplexed to find herself the sole executor of her great-aunt’s will, as she barely knew her. Further questions arise when the local parson, Mr. Fournier, is anything but happy to conduct Octavia’s service. Then someone breaks into Octavia’s home and tears the house apart. It seems the old lady’s words may have been eerily prescient: “Hell is empty, and all the devils are here.” From a winner of crime fiction’s prestigious Diamond Dagger, this twisting mystery featuring Detective Inspector C. D. Sloan of the Berebury CID is “a literate, surprising treat” (Publishers Weekly).
Statement On Auditing Standards Number 126
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-05-15
Statement On Auditing Standards Number 126 written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-15 with Business & Economics categories.
As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted), to supersede SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended (AICPA, Professional Standards, AU sec. 341 and AU-C sec. 570). SAS No. 126 does not change or expand SAS No. 59, as amended, in any significant respect. The ASB has moved forward with the clarity redraft of SAS No. 59, as amended, so that it is consistent with the format of the other clarified SASs that were recently issued as SASs No. 122, Statements on Auditing Standards: Clarification and Recodification, No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country, and No. 125,Alert That Restricts the Use of the Auditor’s Written Communication. However, the ASB decided to delay convergence with International Standard on Auditing 570, Going Concern, pending the Financial Accounting Standards Board’s (FASB) anticipated development of accounting guidance addressing going concern. FASB issued an exposure draft, Going Concern, in October 2008, but based on recent decisions, FASB has divided the project into two separate and distinct phases. As a result, FASB projects to issue an exposure draft that addresses Phase 1, “The Liquidation Basis of Accounting,” in the second quarter of 2012, and to reissue an exposure draft that addresses Phase II, “Going Concern,” in the fourth quarter of 2012. SAS No. 126 addresses the auditor’s responsibilities in an audit of financial statements with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. This SAS applies to all audits of financial statements regardless of whether the financial statements are prepared in accordance with a general purpose or a special purpose framework1. This SAS does not apply to an audit of financial statements based on the assumption of liquidation (for example, when [a] an entity is in the process of liquidation, [b] the owners have decided to commence dissolution or liquidation, or [c] legal proceedings, including bankruptcy, have reached a point at which dissolution or liquidation is probable).2
Audit Reporting For Going Concern Uncertainty
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Author : Sandro Brunelli
language : en
Publisher: Springer
Release Date : 2018-01-30
Audit Reporting For Going Concern Uncertainty written by Sandro Brunelli and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-30 with Business & Economics categories.
This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.
Corporate Financial Distress
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Author : Marisa Agostini
language : en
Publisher: Springer
Release Date : 2018-05-16
Corporate Financial Distress written by Marisa Agostini and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-16 with Business & Economics categories.
This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the evaluation of corporate financial distress from the first studies about failure prediction to the most recent contributions. It will also provide evidence about the evolution of going concern standards in both international and U.S. contexts. Moreover, an in-depth analysis of this broad concept will permit the identification of a set of research questions to be investigated from both theoretical and empirical points of view, and will be of interest to academic researchers and doctoral students of accounting, auditing and finance, professionals, and standard setters.
Crash Course In Accounting And Financial Statement Analysis
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Author : Matan Feldman
language : en
Publisher: John Wiley & Sons
Release Date : 2011-07-20
Crash Course In Accounting And Financial Statement Analysis written by Matan Feldman and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-20 with Business & Economics categories.
Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.
Going Concern
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Author :
language : en
Publisher:
Release Date : 1989
Going Concern written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with categories.
The Going Concern Basis In Financial Statements
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Author : Auditing Practices Board
language : en
Publisher:
Release Date : 1993-01-01
The Going Concern Basis In Financial Statements written by Auditing Practices Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-01-01 with Auditing categories.
Going Concern Problems
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Author : Accountants International Study Group
language : en
Publisher: [s.l.] : Accountants International Study Group
Release Date : 1975
Going Concern Problems written by Accountants International Study Group and has been published by [s.l.] : Accountants International Study Group this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Accounting categories.