Transcription of Technical Factsheet 187 - ACCA Global
{{id}} {{{paragraph}}}
Example: biology
Technical Factsheet 187 - ACCA Global
1 Technical Factsheet 187 Going concern CONTENTS Page 1 Introduction 1 2 Legislative requirement 2 3 Accounting standards 2 4 Example 4 5 Checklist 5 6 Sources of information 6 This Technical Factsheet is for guidance purposes only. It is not a substitute for obtaining specific legal advice. Whilst every care has been taken with the preparation of the Technical Factsheet , neither ACCA nor its employees accept any responsibility for any loss occasioned by reliance on the contents. 1. INTRODUCTION The purpose of this Factsheet is to provide guidance on the accounting and disclosure of accounting for going concern within statutory financial statements.
but to cease trading or go into liquidation or the directors intend to cease trading or place the company into liquidation. Audit Bulletin 2008/10 – Going Concern Issues During the Current Economic Conditions provides guidance in respect of the steps that should be taken by the auditor to ensure that there is appropriate
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: