Recent economic turbulence has raised the significance of the basic concept of ensuring that a business is a going concern. This course offers a succinct refresher to the subject to give an overview of the topic with a 12-question assessment. The course takes around one hour to complete, and also provides 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.
On completion of this online course, you will gain an understanding of:
- the challenges posed by economic turbulence
- the recent pronouncements from the FRC and APB
- the recent guidance surrounding economic turbulence
- company law and accounting standards
- the responsibilities of directors and auditors