Liquidation Basis of Accounting (ASC 205-30)

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The Financial Accounting Standards Board in 2013 issued ASU 2013-07, Presentation of Financial Statements (Topic 205): The Liquidation Basis of Accounting, and in 2014 issued 2014-15, Going Concern, to help address liquidity challenges, going concern, substantialdoubt, economic and industry risk factors, and other issues facing corporate America today.Familiarize yourself with the historical forces that foreshadowed the current actions and learn the updated guidance.