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References in periodicals archive ?
The SEC addressed the going concern assumption by requiring independent auditors of issuing entities to evaluate going concern.
The objective is to assist companies' management/directors in making assessment of going concern assumption as a basis of accounts preparation and to make appropriate reporting in the financial statements, leading to optimum financial statement transparency.
FASB, however, has included the going concern assumption as a project in its Current.
In addition Audit Analytics estimates that for year-end 2008, 23.4 percent of auditor opinions will express an uncertainty regarding the auditor's going concern assumption, up from 20.9 percent in 2007 and continuing an upward trend that began in 2003, when 15 percent of auditors expressed uncertainty.
By implementing drastic restructuring as outlined above, Pioneer believes that the uncertainty regarding the going concern assumption can be avoided.
It also discusses the circumstances resulting in departure from the standard report, including discussion of the effect of an inherent uncertainty on the going concern assumption.
In accounting parlance, the going concern assumption means that the company would remain in business for the foreseeable future without being forced to halt operations and liquidate its assets.
A basic concept in financial reporting is the assumption that an entity will continue in existence long enough to use its existing assets and discharge its liabilities in the normal course of doing business (i.e., the going concern assumption).
The proposal on going concern would require management of a reporting entity to consider all available information about the future, which is at least, but not limited to, 12 months from the end of the reporting period, when assessing whether a going concern assumption is appropriate.
Given the going concern assumption, we deduct the present value of finance leases payable at FYE17 of GBP39 million as well as interest payable of GBP16 million.
The going concern assumption has been under scrutiny in large part due to the economic upheavals of the past decade.