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Going Concern Issues

In: Business and Management

Submitted By amie1994
Words 15500
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Going Concern issues in financial reporting: a guide for companies and directors

Published in 2009 by:
Australian Institute of Company Directors (AICD)
Level 2
255 George Street
Sydney NSW 2000
Telephone: (+61 2) 8248 6600
Facsimile: (+61 2) 8248 6633 www.companydirectors.com.au publications@companydirectors.com.au
Auditing and Assurance Standards Board (AUASB)
Level 7
600 Bourke Street
Melbourne VIC 3000
Telephone: (+61 3) 8080 7400
Facsimile: (+61 3) 8080 7450 enquiries@auasb.gov.au www.auasb.gov.au
© Australian Institute of Company Directors (AICD)
© Auditing and Assurance Standards Board (AUASB)
© Financial Reporting Council (UK) 2009. Portions of this publication have been adapted and reproduced from an Auditing Practices Board Bulletin: Going
Concern Issues During the Current Economic Conditions (December 2008) with the kind permission of the Financial Reporting Council (UK). All rights reserved. For further information please visit www.frc.org.uk or telephone +44 (0)20 7492 2300.
© Portions of this publication have been adapted and reproduced from a KPMG
Flash Report: How Concerned Should Directors be with Going Concern? (February
2009) with the kind permission of KPMG. All rights reserved.
Typeset by Endnote design
Printed by Ligare Pty Ltd
National Library of Australia Cataloguing-in-Publication entry
Going Concern issues in financial reporting: a guide for companies and directors/AICD, AUASB
ISBN 9781876604158 (pbk.). 9781876604172 (Electronic)
1. Going concern (Accounting). 2. Auditing–Australia.
3. Corporations–Australia–accounting
657.450994

AICD
The Australian Institute of Company Directors (AICD) is a member institute for directors dedicated to having a positive influence on the economy and society by promoting professional directorship and good governance. AICD delivers education, information and…...

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