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Live Webcast Replay

Going Concern Update: Evaluating Management Plans and Disclosures


Total Credits: 2 including 2 Accounting - Technical

Average Rating:
   3
Categories:
Accounting and Auditing |  Partner Produced
Speaker:
Albert D. Spalding Jr.
Course Levels:
Basic
Duration:
2 Hours
Product Type:
Live Webcast Replay
License:

Dates


Description

This session discusses CPA’s responsibilities to the client when determining whether the going concern disclosures are adequate.

Basic Course Information

Learning Objectives
  • Assess its ability for continuation
  • Make related disclosures in the notes to financial statements when appropriate
  • Comply with the liquidation basis of accounting when appropriate

Major Subjects
  • Going Concern and the CPA’s Responsibilities
  • Going Concern Assessment: Factors to Consider
  • Liquidation Basis of Accounting
  • Case Discussion:
    • Jo Ann Howard & Assocs., P.C. v. Cassity
  • Conclusion

Course Materials

Speaker

Albert D. Spalding Jr. Related Seminars and Products

Associate Professor

Mike Illitch School of Business Administration, Wayne State University, Detroit


Albert “Bert” is an attorney-CPA and holds the Certified in Financial Forensics (CFF) designation from the AICPA.
Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University Mike Ilitch School of Business…where he teaches business law, tax, forensic and fiduciary accounting -- as well as professional ethics -- in the MS in Accounting and MBA programs.
Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. where he drafted letter rulings, technical advice memoranda, revenue rulings and other pronouncements.
Dr. Spalding holds graduate degrees in accounting, law, psychology, philosophy and theology, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His popular SpaldingCPE seminars, webcasts and self-study courses on ethics and accounting topics are widely received around the State of Michigan as well as nationally.


Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Professionals in public accounting and in industry who are faced with going concern disclosure issues
Original Recording Date 10/22/2019
Yellow Book No
Course Developer MICPA
Date Added to Catalog 05/10/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. 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
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

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Overall:      4

Total Reviews: 3