ASC 205 — Presentation of Financial Statements
Definition: FS presentation; going concern (205-40); discontinued ops (205-20)
FS presentation; going concern (205-40); discontinued ops (205-20)
NumberASC 205
FrameworkUS GAAP (ASC)
IssuerFASB
NotesIncludes liquidation basis guidance
OfficialOfficial Page
External Links
- Going concern — Wikipedia