Handbooks | March 2022
Latest edition: Our comprehensive guide to management’s going concern assessment.
KPMG explains how an entity’s management performs a going concern assessment and makes appropriate disclosures. Q&As, interpretive guidance and illustrative examples include insights into how continued economic uncertainty may affect going concern assessments. This latest edition includes illustrative application of going concern’s most significant complexities.
Going concern
Download PDFExecutive summary
Download PDFGoing concern
KPMG professionals discuss going concern assessments and required disclosures under ASC 205-40.
Handbooks
KPMG handbooks that include discussion and analysis of significant issues for professionals in financial reporting.
FRV podcast: Going concern
An overview discussion of going concern assessments and financial reporting implications.
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