1) under IAS 1 Presentation of F/S to undertake an assessment of the company’s ability to continue as a going concern 2) make appropriate disclosures with regard to going concern 管理层的责任是正确的评估企业持续经营的能力以及适当的披露 3. Auditor’s responsibility 1) under ISA 570 going co...
The concept of going concern An entity prepares financial statements on a going concern basis when, under the going concern assumption, the entity is viewed as continuing in business for the foreseeable future. The term ‘foreseeable future’ is not defined within ISA 5...
When is the going concern concept not appropriate? IAS 1 mentions that the going concern preparation basis is inappropriate if the management decides to liquidate the entity or stop trading and also if it has no realistic option but to do so ...
The history of the going-concern assumption beginning in 1620 to 2011 is described and illustrated. The proposed going-concern standard is discussed and compared to Presentation of Financial Statements issued by International Accounting Standard (IAS) 1 in September 1993.Hahn...
The problem is that IAS 1 does not tell us how to prepare the financial statements when going concern does not apply. There is no description of what you should do, how you should apply IFRS in this case and what policies to adopt when you are not going concern. It means that we have...
Going concern concept assumes that a business will continue operating in the future and will not be liquidated or discontinued. Read more here
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2016;9(1):1-9 ing clinical concern, but inflammation process is unknown. The symptoms normally are related to abdominal or pelvic pain, low-grade fevers, and increased ileostomy output. The diagnosis may be performed by observing pseudomembranes and stool studies showing toxin-prod...
However, since a certain basal expression exists in somatic tissue, the interference with gene expression in unaffected tissue is a cause for concern. Consequently, targeted delivery of siRNA is an important aspect for adding a second layer of specificity, and like for any other therapeutic agent,...
37 Another concern of the open-lung management might be the impairment of the circulatory system. Increased intra-thoracic pressures are associated with a decrease in cardiac output.38 Dyhr et al., however, reported that the recruitment manoeuvre with two 20-s inflations to 45 cmH2O in ...