Webinar: Going Concern Accounting and Reporting Considerations

WS934 | Course | Intermediate | Scheduled

Description

This course will review the relevant considerations related to going concern, including assessing when substantial doubt concerning an entity's abilit

Credits

Number of Credits	Type of Credits
2.00	Accounting

Designed For

Accounting and auditing practitioners assisting in the preparation of financial statements

Prerequisites

Experience in accounting and auditing

Highlights

Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15
Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty
The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services
New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty?

Objectives

Differentiate between the external accountant’s and management’s responsibility related to identifying, evaluating, presenting, and disclosing going concern uncertainty
Discuss how to obtain sufficient appropriate evidence to evaluate management’s assertions about an entity’s ability to continue as a going concern for a reasonable period of time
Describe the independent accountant’s reporting options under applicable auditing and other professional services standards when uncertainty associated with going concern exists

Preparation

None

Notes

This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.

You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.

Prices

Member (Early Bird): $119.00
Non-Member (Early Bird): $119.00

Member: $119.00
Non-Member: $119.00

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