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CPE CREDIT WILL BE AVAILABLE TO LIVE ATTENDEES ONLY.
Event Date: December 15, 2014, 2pm ET
This material is designed to provide an overview of accounting and auditing standards and application issues related to the going concern assumption. An overview of ASU 2014-15 and SAS No. 126 will be presented. CPAs in various industries will benefit from understanding the accounting standards and how they will be considered by auditors. Learning objectives are:
- Overview the fundamental concepts of the going concern assumption in professional standards.
- Identify information contrary to the going concern assumption.
- Understand managements’ and auditors’ responsibilities for detecting, disclosing and reporting on going concern issues.
- Be able to prepare financial statements, footnotes and auditors’ and accountants’ reports when going concern problems are present.
Presenter:| Program Level | intermediate |
| Prerequisites | none |
| Advance Preparation Needed | none |
| Field of Study | Accounting |
| Delivery Method | Group-Internet Based |
| Recommended CPE Credit | 1 credit per 50-minute session* |
| Registration Instructions | register online |
| Cost | free |
| Complaint Resolution | publisher@accountingweb.com |
| Refund policy/Cancellation policy | Due to this program being offered free of charge, there will be no refunds issued |
Sift Media is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
* To obtain CPE credit, the live session must be attended. THE RECORDING DOES NOT QUALIFY FOR CPE CREDIT.