Subsequent Events and Going Concern Issues

Overview

This course covers the reporting and disclosure requirements for subsequent events, distinguishing between recognized and nonrecognized events. It also addresses the evaluation of an entity’s ability to continue as a going concern, guided by ASU 2014-15, which set requirements for public companies starting in 2017. Key assessments and applicable disclosure requirements will be discussed.

Find this course for your license

License or Certification

Regulator

Objectives

Recognize the different types of subsequent events
Differentiate between recognized and nonrecognized subsequent events
Identify the assessment period for an entity's going concern evaluation
Recognize conditions that may cause doubt about an entity's ability to continue as a going concern
Identify the frequency with which going concern considerations should be evaluated

Designed For:

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation:

None

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