Going concern is at the forefront of the accounting and finance worlds these days – and for good reason. This week, Accounting Matters covers the basics of going concern, why it’s so relevant today, and walks through key areas, including:

• Management assessments
• Substantial doubt
• Going concern disclosures
• Auditor’s considerations

For more information on going concern:

https://www.fasb.org/resources/ccurl/599/128/ASU%202014-15.pdf

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