As noted by the PCAOB in its Release 2017-001: “there are situations in which an auditor may be required by law or regulation, or voluntarily…
FASB News Small Business Advisory Committee Backs Simplified Approach to Goodwill Representatives from small businesses, auditors, and investors told FASB on November 30 that they…
With its issuance of Accounting Standards Update (ASU) 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as…