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.
Recommended Citation
Ehoff Jr., C. & Gray, D. (2014). Going concern: Where is it going?Journal of Business & Economics Research 12(2), 121-124. https://doi.org/10.19030/jber.v12i2.8525
Journal
Journal of Business & Economics Research
Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.
Comments
This article was originally published in Journal of Business & Economics Research. The full-text article from the publisher can be found here.