TY - SER AU - Booker, Kayla D. AU - Booker, Quinton TI - Changes to going concern disclosures: Accounting guidance shifts responsibilities to management SN - 0732-8435 U1 - BPer. 657.05 PY - 2016/// CY - --New York PB - The New York State Society of Certified Public Accountants KW - Accounting - Management ER -