20020301-disclosure-of-going-concern-uncertainties-in-company-accounts

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20020301-disclosure-of-going-concern-uncertainties-in-company-accounts

The regulatory regime for going concern issues, introduced between 1993 and 1995, encompasses two auditing standards, SA 600, "Auditors reports on financial statements" and SAS 130, "The going concern basis in financial statements", plus the Cadbury Committee's going concern disclosure requirement placed upon the directors of listed companies

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title: The disclosure of going concern uncertainties in company accounts: the impact of a new reporting regime

creator: David B. Citron

creator: Richard J. Taffer

subject: Audit best practice

subject: Financial reporting and accounting standards

subject: Audit and assurance

subject: Going concern and audit

description: The regulatory regime for going concern issues, introduced between 1993 and 1995, encompasses two auditing standards, SA 600, "Auditors reports on financial statements" and SAS 130, "The going concern basis in financial statements", plus the Cadbury Committee's going concern disclosure requirement placed upon the directors of listed companies

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2002-03-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

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