«GOING CONCERN»に関連する英語の本
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going concernの使いかたを見つけましょう。
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London, 1966: In the dilapidated workshop of Chapel and Sons--an ailing family business specializing in the manufacture of billiard tables--three generations conspire against each other for control of a firm which might yet be turned into a ...
2
Auditing: A Business Risk Approach
The issue of what is a “going concern” may depend on the nature of the
bankruptcy filing. A Chapter 11 filing is for reorganization of a business whereby
the company is expected to emerge from the bankruptcy. On the other hand, a
Chapter 7 ...
Larry Rittenberg, Karla Johnstone, Audrey Gramling, 2009
3
Wiley CPA Exam Review 2012, Auditing and Attestation
(b) The requirement is to determine the auditor's responsibility when s/he
concludes that there is substantial doubt about an entity's ability to continue as a
going concern for a reasonable period of time. Answer (b) is correct because
when the ...
O. Ray Whittington, Patrick R. Delaney, 2011
4
Financial Reporting and Analysis: Using Financial Accounting ...
Many of our present financial statement figures would be misleading if it were not
for the going- concern assumption. For instance, under the going-concern
assumption, the value of prepaid insurance is computed by spreading the cost of
the ...
5
Wiley GAAP 2010: Interpretation and Application of Generally ...
(When such informative disclosures were not provided by management, the
auditors were generally required to qualify their opinions due to lack of adequate
disclosure, notwithstanding inclusion of “going concern” language in the auditors'
...
Barry J. Epstein, Ralph Nach, Steven M. Bragg, 2009
AAS 16, Going Concern, deals with the auditor's responsibilities regarding the
appropriateness of the going concern assumption in an audit of financial
statements.2 In preparing the financial statements, the enterprise is usually
assumed to be ...
7
The Principles and Practice of Auditing
The going-concern assumption is a fundamental principle in the preparation of
financial statements. The risk of significant misstatement arises when the going-
concern assumption is considered appropriate, when in fact it is not, and the ...
G. Puttick, Sandy van Esch, Sandra Dawn Van Esch, 2008
8
Hospitality Financial Accounting
The going concern assumption assumes that the enterprise will continue in
operation long enough to carry out its existing objectives. In spite of numerous
business failures, companies have a fairly high continuance rate. It has proved
useful to ...
9
Accounting Irregularities in Financial Statements: A ...
GOING CONCERN As one of the concepts adopted in FRS 18 of the ASB, the
going-concern concept assumes that an organization will continue in existence
for the foreseeable future. An organization should prepare its financial statements
on ...
10
Wiley The Complete Guide to Auditing Standards, and Other ...
SOURCES OF STANDARDS SAS 59, The Auditor's Consideration of an Entity's
Ability to Continue as a Going Concern SAS 64, Omnibus Statement on Auditing
Standards—1990 SAS 77, Amendments to Statements on Auditing Standards No
...
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Macmahon Holdings appoints CFO Sybrandt van Dyk as chief …
A Ferrier Hodgson spokeswoman said after two serious bidders in the running to take over HHA as a going concern dropped out, a third party ... «The Australian Financial Review, 7月 15»
BRIEF-Max Petroleum says AGR Energy to invest $13.8 mln in co
Further significant financing will be required in mid and longer term to reestablish going concern status and viability of business. * Loan is ... «Reuters UK, 7月 15»
Titagarh Wagons buys Firema Trasporti
The acquisition of the business from the administrator as a going concern was made through the Titagarh Firema Adler subsidiary registered in ... «Railway Gazette International, 7月 15»
Campaigners angry after 'last pub' in North Town looks set to be …
“There is nothing to suggest they have done this or seriously tried to market the pub as a going concern. “I was also amazed the ACV decision ... «gethampshire.co.uk, 7月 15»
ROMANIAN COURT UPHOLDS INJUNCTION AGAINST ZTE …
... the future success of Infomedia and our ability to receive value from its stock; our ability to continue as a going concern; our liquidity and other ... «MarketWatch, 7月 15»
Anchor Yeast collapses, cheap imports blamed
The proposed alienation also entails sale of business as a going concern including its goodwill, capital assets excluding liabilities incurred up ... «New Zimbabwe.com, 7月 15»
Tethys soars as Nostrum aims to gazump AGR Energy
... an injection of capital at some point in the next twelve months there would be significant doubt about its ability to remain a going concern. «Proactive Investors UK, 7月 15»
What Is The Buzz Surrounding Nano Labs Corp (OTCMKTS:CTLE)?
The financial statements are prepared considering that Nano Labs will continue to work as a going concern and, therefore do not cover ... «Journal Transcript, 7月 15»
3 Ways Great Firms Excel on Industry LeadershipOliver McGee, PhD …
... are held in trust for the reigning monarch, which is a "great firm" of tradition, reputation and trust, serving as a going concern since 1066. «LinkedIn, 7月 15»
History revisited as new £2.64m hotel opens in Tavistock - creating …
... and owned by Helena King, who invested £1 million in the Grade II listed building before putting it on the market in 2013 as a going concern. «Western Morning News, 7月 15»
