Assessing Going Concern (NI) Institute of Chartered Accountants of Ireland
Price: USD 34
  • Duration: 1 Hour

Course details

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 FRS18 and ISA 570.

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Training Ticket registrations will be charged 1 point

Assessing Going Concern is a course from Nelson Croom’s Financial Briefing’s series. Financial Briefings courses are designed to give a comprehensive overview of an essential topic. The course contains one module which covers the following topics:

  • 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.

Updated on 08 November, 2015

About Institute of Chartered Accountants of Ireland

Chartered Accountants Ireland (The Institute) is a membership body representing 23,000 influential members throughout the globe. their role is to educate, represent and support their members. their members work in senior positions in practice and industry. they are committed to restoring confidence at every level of the economy. they work with governments and businesses to raise awareness of the importance of sound financial advice.
Chartered Accountants Ireland was established as the Institute of Chartered Accountants in Ireland by Royal Charter in 1888. Its activities and those of its members are governed by its Bye-Laws and by Rules relating to professional and ethical conduct. These provisions are contained in the Handbook which is available to all members.
Chartered Accountants Ireland is governed by a Council and it is responsible for determining policy and monitoring its implementation. Council is lead by the Officer Group and supported by the Management Team and staff. A number of committees with voluntary member involvement also play a key role.
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