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Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives.
This work examines the August 2016 guidance in ASC 2016-14, Not-for-Profit Entities (Topic 958) issued by the Financial Accounting Standards Board.
The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016.
In a broad sense, a conceptual framework can be seen as a structured theory of accounting.
In recent years, sustainability reporting has increasingly become common practice by large corporations.
The objective of this course is to develop a holistic view of the finance function within our economy and society.