Search Results for a-going-concern-lib-e

Accounting

Catalogue Accounting Library

657.37 - G - 561 - d Decision relating to the value of a plant as a going concern value . April , 1910 657.37-0-4 Oklahoma ( State ) Oklahoma supreme court's rate ruling holds that corporations have right to charge enough to yield ...

Author: American Telephone and Telegraph Company

Publisher:

ISBN: PRNC:32101045099122

Category: Accounting

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1914 By American Telephone and Telegraph Company
Business & Economics

Auditor Going Concern Reporting

No part of this book may be reprinted or reproduced or utilised in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or ...

Author: Marshall A. Geiger

Publisher: Routledge

ISBN: 9781000392036

Category: Business & Economics

Page: 180

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Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
2021-06-10 By Marshall A. Geiger
Bibliography

Library Association Record

There was no rush of borrowers to register , but the circulation grew gradually so that after a year's organising work the library could be left a going concern . Public Libraries ( March ) . Henry ( W. E . ) .

Author: Library Association

Publisher:

ISBN: PRNC:32101073751370

Category: Bibliography

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Proceedings of the 22d-33d annual conference of the Library Association in v. 1-12; proceedings of the 34th-44th, 47th-57th annual conference issued as a supplement to v. 13-23, new ser. v. 3-ser. 4, v. 1.
1906 By Library Association
Law

The Law Library

... it has been frequently held that the power of a continuing or surviving partner to sell partnership goods is as extensive as that of a partner in a going concern . ( f ) But ( a ) See Newsome v . Coles , 2 Camp . 617 .

Author:

Publisher:

ISBN: UOM:35112102401827

Category: Law

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1860 By

Highways Current Literature Compiled by the Staff of the Library U S Bureau of Public Roads

Library. ENGINEER ING NEWS-RECORD, W. 1 #1, Mo. 6, August 5, 1948 (Cont' d) Amplify points at issue in Kansas bridge dispute, p. 57. ... Moving mountains to make a highway, p. 73-75. ... 2, August 1948 ECA: the going concern.

Author: United States. Bureau of Public Roads. Library

Publisher:

ISBN: UCAL:C2535086

Category:

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1948 By United States. Bureau of Public Roads. Library
Income tax

Reproducible Federal Tax Forms for Use in Libraries

Optional write - off of certain tax preferences over the period specified in section 59 ( e ) . ... Goodwill , 2. Going concern value , 3. Workforce in place , 4. Business books and records , operating systems , or any other information ...

Author: United States. Internal Revenue Service

Publisher:

ISBN: MINN:30000004039529

Category: Income tax

Page:

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1994 By United States. Internal Revenue Service
Language Arts & Disciplines

Publishing for Libraries

... but it was a further indication that electronic media were going to be increasingly used in libraries. ... a term that perfectly described MCA.3 MCA could not be sold as a going concern, so MCA titles were disposed of, piecemeal, ...

Author: Charles Chadwyck-Healey

Publisher: Bloomsbury Publishing

ISBN: 9781350120952

Category: Language Arts & Disciplines

Page: 416

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Since the 1960s, Charles Chadwyck-Healey has been at the forefront of library publishing and the company he founded in 1973 remains a familiar brand name to academic libraries around the world. In this wide ranging book, Chadwyck-Healey charts his personal history of this constantly changing field, from the earliest days of reprint publishing, through microfilm, microfiche and CD-ROM publishing to the current digital age. He describes the early years of using computers in publishing and the introduction of the CD-ROM which was soon supplanted by online. Chadwyck-Healey was one of the first publishers to use both these new media. Focusing upon leading publishing endeavours around the world – in the USA, UK, Europe and post-Soviet Russia – this book includes vivid and informative first-hand accounts of such landmark publishing projects as the US National Security Archive, the catalogue of the British Library on CD-ROM, and Literature Online (LION).
2020-01-09 By Charles Chadwyck-Healey
Aeronautics

Air University Library Index to Military Periodicals

Maj Charles W. Tuck . illus Contact 24 : 2-6 Sep - Oct '70 Initial Spares Support List ( ISSL ) . ... AF Times 30 : 3 Apr 15 '70 Logistics management in evolution -- U.S . Navy Supply Corps . ... Monthan's MASDC -- a going concern .

Author:

Publisher:

ISBN: IND:30000097086049

Category: Aeronautics

Page:

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1970 By
Education

Moral Education International Library of the Philosophy of Education Volume 4

4 Proverbs The themes of all such wisdom are virtues and vices in the self, and their expression in relationships with ... Such moral learning can help the child develop beyond a harsh and rigid legalism to a human and out-going concern ...

Author: Norman J. Bull

Publisher: Routledge

ISBN: 9781135171384

Category: Education

Page: 200

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A companion volume to Moral Judgement from Childhood to Adolescence specially written for teachers and students of education. This volume includes analysis of the broad stages in the developmental pattern; of the key variables that must shape it, and of their function in moral judgement; and of the principles that must lie behind a moral education that has autonomy as its goal.
2010-02-25 By Norman J. Bull
Catalogs, Classified (Dewey decimal)

Bulletin of the Toronto Public Library

B 3 > B THE BULLETIN 1757 wchool , of OF THE Toronto Public Library N. S. Vol . I. , No. 1 . JANUARY , 1911 . Price two cents . ... The Public Library is a " going concern . " It is an educational institution , but with the added ...

Author: Toronto Public Library

Publisher:

ISBN: UIUC:30112075144508

Category: Catalogs, Classified (Dewey decimal)

Page:

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1911 By Toronto Public Library

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