Going Concern Uncertainty: The Impact of ASU 2014-15 on Preparing Financial Statements, Audits, Reviews and Compilations Webinar
Dec 15
10:00 - 12:00 p.m.
Online
2-A&A
CPE Credits
- Discuss red flags indicating possible going concern uncertainty
- 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 report options under preparation of financial statement, compilation, review and audit engagements when uncertainty associated with going concern exists
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
Registration
PICPA Member: $89
Nonmember: $114
More Information
Course No.
AAGC-2017-01-WEBNR-349-01
Level:
Basic
Prerequisites:
Basic understanding of U.S. generally accepted accounting principles
Notes
Your log-in instructions will be sent by Surgent at least 24 hours before the webinar.
Speaker(s)
Jennifer Louis
Emergent Solutions Group LLC
Course No. AAGC-2017-01-WEBNR-349-01
Level: Basic
Prerequisites: Basic understanding of U.S. generally accepted accounting principles
Notes
Your log-in instructions will be sent by Surgent at least 24 hours before the webinar.
Jennifer Louis
Emergent Solutions Group LLC
