全方位解读F8重要知识点之going concern.doc

全方位解读F8重要知识点之going concern Going concern is an important knowledge point of F8. Going concern这一知识点，涉及财务报表编制的基本理念、管理层责任和审计师责任的区别、实质性审计程序以及审计意见和审计报告。本文就going concern进行解读，希望可以帮助大家更好地理解going concern。 基本定义 Under the going concern assumption, the entity is viewed as continuing in business for the foreseeable future.? 在持续经营假设下，企业被认为在可预见的将来能够商业经营存在。 这一定义，对财务报表的编制有两大重要意义： The concept of going concern is an underlying assumption in the preparation of financial statements.持续经营是财务报表编制的一个基本假定。If the entity has neither the intention, nor the need, to liquidate or curtail materially the scale of its operations,那么就应按 going concern basis 编制报表； 反之亦然： 如果企业按 going concern basis 编制报表，那么企业就是“neither the intention, nor the need, to liquidate or curtail materially the scale of its operations?e?If management conclude that the entity has no alternative but to liquidate or curtail materially the scale of its operations, the going concern basis cannot be used and the financial statements must be prepared on a different basis (such as the ‘break-up’ basis). 相反，如果管理层认为企业不能 going concern, 那么企业就不能按going concern 编制报表，就应选择其他basis, 如 break-up basis 编制报表。(对break-up basis，在此不做详细解读) 管理层责任和审计师责任 For management: 1) it is the responsibility of management to make an assessment of whether the going concern presumption is appropriate, or not, when they are preparing the financial statements. 对going concern, 管理层首要责任体现在判断评估以going concern编制报表是否恰当。 2）management will have to make judgments on various uncertain future outcomes of events or conditions; identify factors that may have an impact on an entity’s ability to continue as a going concern.? 管理层要判断评估以going concern编制报表是否恰当，就要去识别判断影响going concern 的一些因素， 比如： inability to pay dividends to shareholders major losses or cash flow difficulties that have arisen since the reporting date adverse key financial ratios indications of withdrawal of financial support from the bank or other financial institutions negative operating cash flows 这要因素要明确的一点就是： 基本都是和 cash flow 相关的；