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Why Going Concern Disclosures Matter Now

Even though the new FASB rule ASU 2014-15 isn’t effective until December 15, 2016, some types of going concern disclosures are relevant now. Even if financial statements are not audited, the basic fair presentation principles require complete and informative disclosures--including any significant uncertainties. Providing useful information to enable financial statement users to make informed economic decisions is important, even under today’s standards.

Jen Louis, Director of Audit Product Development at Surgent, sums up what you need to know about this topic now in this short video.


For a more in-depth understanding, attend this upcoming 2-hour live webinar:

Going Concern Issues in Audits, Reviews and Compilations (AAGC).

Want to learn about auditing contingencies and going concern on your own schedule? Consider our on-demand webcast (3 CPE credits).

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