US GAAP和IFRS之间存在一些主要区别,小编准备了AICPA考点解析:Going concern ,一起来看! 美国CPA的报考条件和要求十分灵活。会计、经济、金融、管理等相关专业的专科或本科学历都是有机会报考的。点击了解自己是符合AICPA报考资格>> 首次报考,怎么搭配科目使备考事半功倍? 答:AICPA考试共有四科,如果是国内考生要飞去...
Liquidation, cessation of trade or production and after all – not going concern are all indicators of impairment. Why? Because, you are not going to use your assets to generate future economic benefits anymore and as a result, the recoverable amount can sharply fall down below their carrying ...
going concerndistress indicatorsThis study explores the going concern statement, readability and length cues as indicators of Italian private companies in default. The results indicate that the disclosures of defaulting companies contain (1) low readability; (2) greater uncertainty and confusing ...
“Today, I come to bury IFRS, not to praise them,” he said. “The fact is, far too much time has gone by with no meaningful progress. I think we have to fairly conclude that the moment has passed. Full-scale adoption of IFRS in the United States might once have been possible, ...
Going concernEvent studyThe objective of this paper is to analyze the market reaction to the auditors' going-concern audit opinions after the IFRS adoption in Brazil. The event study methodology was applied for the analysis of three public non-financial companies in the first year in which they...
(A) Do CSR reports contain the basic financial data and financial performance indicators? To help stakeholders identify going-concern risks, the management board would have to disclose the basic data from the financial statements and the board’s activity report in the annual report or on the ...