In the present day economic conditions, many additional annual accounts than

Apr 14, 2009 . (a) should prepare their annual accounts on a going concern basis; and (b) need

Mar 7, 2011 . It's been quite some time since we picked up the Overstock beat but Gary Weiss

The Going-Concern Assumption in Generally Accepted Auditing Standards . .

Not surprisingly, the shorter the interval between the financial statement date and

going concern assumption continues to be appropriate, and what disclosures

Nov 30, 2008 . Companies and their auditors had better enjoy their Christmas because the

Mar 28, 2011 . Regulation FD (fair disclosure) is meant to prevent selective disclosure by issuers

The effectiveness of this auditing and governance regime in the sensitive area of

Title: Financial distress and going concern disclosure: the case of Italian listed .

should prepare their annual accounts on a going concern basis; and. (b) need to

Statement in Statement of Corporate Governance and Internal Control that the

Jan 13, 2010 . However, the Board directed the staff to draft language that would clarify the

Nov 12, 2009 . Please can someone point me in the right direction as to what disclosures are

make a specific assessment of the entity's ability to continue as a going concern,

Additionally, 12 of the 20 largest bankruptcies in U.S. history occurred between

Nov 18, 2008 . Going Concern, Liquidity and Recoverability – Disclosure Considerations.

Evaluating the adequacy of disclosures about going concern. 41. Disclosures in

Jun 7, 2007 . The Auditor's Going-Concern Disclosure as a Self-Fulfilling Prophecy: A . The

of the going concern uncertainty on the financial statements, including the need

ments as a going concern and on management's responsibility to evaluate a

Going Concern and Liquidity Risk: Guidance for Directors of UK Companies

I - Examples of going concern disclosures for small companies. II - Examples of

uncertainties about the entity's ability to continue as a going concern that need to

We have received audit reports with a going concern disclosure on our

a going concern, and standards regarding matters to be considered and

Jul 16, 2009 . I have just been told by a technical help line that no disclosure is required in the

omit disclosures. Inconsistencies in the application of acceptable accounting

Feb 9, 2009 . If the accounts disclose material uncertainties that cast significant doubt on the

Dec 19, 2010 . byJohn Hughes The OSC has issued Staff Notice 52-719, Going Concern

The Guidance emphasises the importance of balanced, proportionate and clear

“Directors should make balanced, proportionate and clear disclosures about

Dec 14, 2010 . issuers on going concern disclosures to assist them in improving the disclosures

b) To ensure, if there are uncertainties in relation to a company's ability to

Statement of Directors' responsibilities, disclosure of information to auditors,

Jul 22, 2010 . In last year's accounts, we made a disclosure of material uncertainty on going

Nov 24, 2008 . Disclosures relevant to going concern and liquidity risk. 11. Six. Preliminary

requirement and thus to risk downgrading the importance of “going concern”. 1

Apr 4, 2010 . If the Financial Statements adequately describe the going concern questions and

coverage on going concern issues in the past . The going concern assumption

sion to issue a going-concern disclosure to a financially distressed client. .

An auditor concludes that is substantial doubt about an entitys ability to continue

Anyone with particular concerns should talk to their auditor about their going

Compact Disclosure-SEC. Auditors do not generally issue going-concern-

Mar 5, 2009 . The Growing Concern over "Going Concern". GM's dismal-future disclosure from

Dec 17, 2010 . Staff of the Ontario Securities Commission (OSC) released a notice this week

But significant doubt about a company's ability to continue as a going concern

(b) View 2 –the current disclosure requirements on going concern in IAS 1 .

Nov 11, 2011 . Disclosures about Risks and Uncertainties and the Liquidation Basis of

A company is required to disclose in the notes to the Financial Statements

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