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Financial Briefing: Assessing Going Concern

CPD: 1 hour

Course content

Recent economic turbulence has raised the significance of the basic concept of ensuring that a business is a going concern. This course provides a succinct refresher to the subject and a briefing on recent pronouncements from the FRC and APB (APB 2008/1 and APB 2008/10) as well as reviewing the guidance in FRS 18 and ISA 570.

  • What challenges are posed by economic turbulence?
  • What recent guidance is there?
  • What does APB 2008/1 say? (In three parts)
  • What does APB 2008/10 say? (In three parts)
  • What do company law and accounting standards say?
  • What are the responsibilities of directors and auditors?
  • What about break up basis?

The course is completed with a 12-question assessment to test the learner’s understanding and knowledge of the content. In total, the course takes around one hour to complete.

Course price

£30 + VAT (non-members) 
£25 + VAT (ICSA members)
£15 + VAT (ICSA students)

Course date

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Course price

£30 + VAT (non-members) 
£25 + VAT (ICSA members)
£15 + VAT (ICSA students)

Buy now