Results 1 to 10 of about 2,213,992 (274)
Going Concern: Where Is It Going? [PDF]
Journal of Business & Economics Research (JBER), 2014 On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption. This exposure draft is the FASBs most recent attempt to bring closure to a project that began in 2007.
Ehoff, Clemense, Jr., Gray, Dahli
openaire +4 more sources
GOING CONCERN DALAM METAFORA ONDEL-ONDEL [PDF]
Jurnal Akuntansi Multiparadigma, 2018 : Going Concern in Ondel-Ondel Metaphor. This article seeks to reveal that the concept of going concern applies not only to companies but also to cultures (in this case ondel-ondel in Betawi culture).
Chalarce Totanan, Natalia Paranoan
doaj +3 more sources
ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR [PDF]
Jurnal Akuntansi, 2015 Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern.
Yunus Harjito
doaj +4 more sources
BANK LIQUIDITY – GOING CONCERN VS. GONE CONCERN [PDF]
Annals of the University of Oradea: Economic Science, 2020 For most actors of the financial system, the liquidity in general and the bank liquidity in particular represents a stressful subject to discuss and even more stressful to manage.
PELIN (RUSU) Aurica
doaj +1 more source
Jurnal Riset Akuntansi dan Keuangan, 2018 The main purposes of this reseach is to examine the effect of audit quality, company’s financial condition, audit tenuree, company size, company’s growth and audit opinion prior year meeting on acceptance of going concern opinion of manufacturing firm
Pipin Kurnia, Nanda Fito Mella
doaj +2 more sources
PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN [PDF]
Jurnal Akuntansi, 2015 Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
doaj +4 more sources
PREDICTION OF FINANCIAL DISTRESS BASED ON ACCOUNTING INFORMATION [PDF]
Annals of the University of Oradea: Economic Science, 2023 When a company goes through a period of economic uncertainty, and its ability to keep operating in the foreseeable is called into question, all stakeholders are affected.
Dorotheea-Beatrice-Ruxandra CHIOSEA +1 more
doaj +1 more source
(Non)Going Concern vs. Gain or Loss and Influence on Audit Opinion [PDF]
Audit Financiar, 2023 In today's unstable environment, one of the overarching principles for financial reporting of major importance to users of financial statements is going concern.
Maria GROSU +2 more
doaj +1 more source
Mekanisme Insolvency Test Dalam Mencegah Iktikad Buruk Pemailitan Korporasi Oleh Kreditor
Krtha Bhayangkara, 2023 Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang memberikan alternatif hukum kepada kreditor maupun debitor untuk mengajukan permohonan kepailitan atau PKPU.
Andrian
doaj +1 more source
FACTORS AFFECTING THE FINANCIAL AND NON-FINANCIAL RATIOS ON GOING-CONCERN AUDIT OPINION
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to determine the factors affecting the financial and non-financial ratios' ongoing concern audit opinion. Data were obtained from 31 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014-2017,
Icuk Rangga Bawono +2 more
doaj +1 more source