Going concern
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IFRS Viewpoint 7 - When the going concern basis is not ...
www.grantthornton.globala going concern basis, it shall disclose that fact, together with the basis on which it prepared the financial statements and the reason why the entity is not regarded as a going concern” (IAS 1.25). IAS 1 appears then to suggest that a departure from the going concern basis is required when the specified circumstances exist.
INTERNATIONAL STANDARD ON AUDITING 570 …
www.ifac.orgfinancial statements relating to going concern and the implications for the auditor’s report. (Ref: Para. A1) Going Concern Basis of Accounting 2. Under the going concern basis of accounting, the financial statements are prepared on the assumption that the entity is a going concern and will continue its operations for the foreseeable
The Auditor’s Consideration of an Entity’s Ability to ...
us.aicpa.orgAn Entity’s Ability to Continue as a Going Concern 811 AU-CSection570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern (SupersedesSASNo.126.) Source:SASNo.132;SASNo.134;SASNo.136. Effective for audits of financial statements for periods ending on or afterDecember15,2017,unlessotherwiseindicated. …
Five steps to entry into an aged care home - DSS
www.dss.gov.au• personal care (such as dressing, grooming, going to the toilet) • 24-hour care under the supervision of a registered nurse • or • accessing a variety of additional services such as physiotherapy (exercises, ... you can raise your concern with the relevant state or territory government. ACATs are employed by state and territory
Going Concern - Hong Kong Institute of Certified Public ...
www.hkicpa.org.hkgoing concern and, if so, management's plans to address them; or (b) If such an assessment has not yet been performed, the auditor shall discuss with management the basis for the intended use of the going concern basis of accounting, and inquire of management whether events or conditions exist that, individually or collectively,
February 8, 2022
jackson.house.govFeb 07, 2022 · February 8, 2022 President Joseph R. Biden, Jr. The White House 1600 Pennsylvania Ave NW Washington, D.C. 20500 Dear President Biden, We again write to you to express concern with your current cognitive state.
Illustrative Financial Statements - Deloitte
www2.deloitte.comSummary of key changes from the 2017 version of the Illustrative Financial Statements v Guidance notes 1. Discussions about the application of SFRS(I) 9 and SFRS(I) 15 are ongoing.