Document Type

Article

Department or Administrative Unit

Accounting

Publication Date

3-2014

Abstract

On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption. This exposure draft is the FASB’s most recent attempt to bring closure to a project that began in 2007. This paper examines the going concern presumption and the FASB’s treatment of the going concern from 2007 to the present.

Comments

This article was originally published in Journal of Business & Economics Research. The full-text article from the publisher can be found here.

Journal

Journal of Business & Economics Research

Creative Commons License

Creative Commons Attribution 3.0 License
This work is licensed under a Creative Commons Attribution 3.0 License.

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