J.H. Cohn Accounting Report

NEW THIS MONTH: New Concerns over "Going Concern" Financial statements are traditionally prepared on the basis that a business is a "going concern," with the expectation that the company will operate for the foreseeable future. On this month's J.H. Cohn Accounting Report, Kenneth Goldmann assesses how recently proposed FASB guidance will change the way that management makes the "going concern" assumption. Requires Windows Media Player. Please be sure the volume on your computer is turned up. The segment should start to play automatically once loaded; if it does not, you may need to click the "play" icon on the media player. ARCHIVE: January 2009 The Fair Value Debate Continues December 2008 Troubled Asset Relief Program (TARP) Opportunities November 2008 What Does "Fair Value" Really Mean? October 2008 A New Roadmap to IFRS August 2008 Instruments with Characteristics of Liabilities & Equity July 2008 Setting the GAAP Hierarchy June 2008 Financial Reporting Round-Up May 2008 Accounting for Business Combinations April 2008 Accounting Changes and Error Corrections March 2008 Fair Value Accounting February 2008 Regulatory Relief January 2008 Trends in Recent Accounting Guidance December 2007 Putting Pensions on the Balance Sheet November 2007 Management's Assessment of Internal Controls October 2007 One True Accounting Language? September 2007 Business Combinations and Negative Goodwill August 2007 Internal Control over Financial Reporting July 2007 Financial Instruments and Company Stock: Rules and Unresolved Issues June 2007 Auditors and Fraud Inquiries May 2007 FASB's Proposed FSP: How to Determine if a Tax Position is "Effectively Settled" April 2007 FASB's Fair Value 'Option' March 2007 FASB's Interpretation 48 February 2007 The SEC and Executive Compensation January 2007 Impact of New Accounting Guidance on Financial Statements

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