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The FASB has refocused its efforts to consider a project relating to "Going Concern." The FASB is focusing on the conception of management of a company making an assertion about whether the company will continue as a going concern. There is a belief out there that management of a company lacks the objectiveness to make such an assertion. Additionally, the FASB will need to coordinate with AICPA since the AICPA has requirements for auditors in assessing going concern. We believe the FASB will provide further guidance on this project by the middle of 2012.