FASB issues proposals on financial reporting of going concern uncertainties

Posted by on 26 June, 2013
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The FASB has issued proposed Accounting Standards Update (ASU), ‘Presentation of Financial Statements (Topic 205): Disclosure of Uncertainties about an Entity’s Going Concern Presumption’. The proposed ASU is intended to improve disclosures of uncertainties related to an organisation’s ability to continue as a going concern.

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