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UK & Irish GAAP: Going Concern

(0 reviews)
by Steve Collings

Part of a series on 2024-25 UK & Irish GAAP. This short course examines the regulations involved in assessing and auditing going concern, analyses the bases for preparing financial statements as a going concern, and considers the significance of disclosures.

£100+vat
1 CPD hours
120 days' access

This course will enable you to

  • Explore the responsibilities for assessing and auditing going concern
  • Understand the interaction with events after the end of the reporting period
  • Assess bases for preparing financial statements as a going concern and when not a going concern
  • Get to grips with the disclosures in the financial statements and the impact on an auditor’s report
  • About the course

      Part of a series on 2024-25 UK & Irish GAAP. In today’s climate it’s crucial that practitioners have a sound understanding of the rules regarding going concern, to ensure that they can advise clients appropriately, and that financial statements are prepared on the correct basis and contain appropriate disclosures.

      This short course covers everything you need to know about going concern when reporting under UK & Irish GAAP.

    Look inside

    Contents

    How it works

    Author

    author avatar

    Steve Collings

    Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.

    Reviews

    (0 review)
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    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.

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