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List of most-subscribed YouTube channels
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Swedish Let's Player and vlogger PewDiePie is the most subscribed user on YouTube, with over 65 million subscribers as of August 2018.[1][2]
American singer and songwriter Katy Perry is the most subscribed female user on YouTube, with over 30 million subscribers as of August 2018.[2]
This article lists the fifty most-subscribed channels on the video platform YouTube.[2] The ability to subscribe to channels was introduced by October 2005,[3] and the website began publishing a list of its most-subscribed channels by May 2006, at which time Smosh, with fewer than three thousand subscribers, occupied the number-one position.[4] Since December 22, 2013, the most-subscribed channel has been PewDiePie, with over 65 million as of August 2018.
Contents
1 Top channels
1.1 All-time
1.2 By country and territory
2 Historical progression of most-subscribed channels
2.1 Timeline
3 Reactions
4 See also
5 Notes
6 References
Top channels
All-time
The following table lists the fifty most subscribed channels on YouTube, with each total rounded down to the nearest million subscribers, as well as the network and language of each channel. Channels marked as "Auto-generated by YouTube" (such as Music, Gaming, Sports and Movies) and channels whose content has been transferred (such as JustinBieberVEVO and RihannaVEVO)[note 1] are excluded. As of August 2018, 33 of these channels primarily produce content in English.
Self-owned channel (without a network)
Rank
Chg
Channel name
Network
Primary
language(s)
Subscribers[2]
(millions)
Content
category[2]
1. PewDiePie[5] N/A English 65 Comedy
2. T-Series[6] T-Series Hindi 57 Music
3. Justin Bieber[7] N/A English 40 Entertainment
4. Canal KondZilla[8] ONErpm Portuguese 37 Music
5. HolaSoyGerman.[9] Machinima Spanish 34 Entertainment
6. Dude Perfect[10] Whistle Sports English 33 Sports
7. Ed Sheeran[11] WMG Music
8. WWE[12] WWE 30 Sports
9. whinderssonnunes[13] N/A Portuguese Comedy
10. Katy Perry[14] English Music
11. Taylor Swift[15]
12. elrubiusOMG[16] TalentWeb Spanish Comedy
13. Rihanna[17] N/A English Entertainment
14. 5-Minute Crafts[18] Channel Frederator How-to
15. EminemMusic[19] UniversalMC 29 Music
16. SET India[20] Sony Pictures Hindi Shows
17. Fernanfloo[21] BroadbandTV Spanish Games
18. JuegaGerman[22] Machinima 28
19. One Direction[23] N/A English 27 Music
20. TheEllenShow[24] Time Warner Entertainment
21. YouTube Spotlight[25] Google News
22. Ariana Grande`[26] N/A 25 Music
23. Felipe Neto[27] Disney Digital Network Portuguese 24 Entertainment
24. VanossGaming[28] JETPAK English 23 Games
25. VEGETTA777[29] TalentWeb Spanish
26. Smosh[30] Defy Media English Comedy
27. Shakira[31] N/A Spanish and English 22 People
28. Spinnin' Records[32] Spinnin' Records English Entertainment
29. Bruno Mars[33] WMG Music
30. Zee Music Company[34] Zee Music Company Hindi 21
31. Yuya[35] N/A Spanish How-to
32. Badabun[36] Entertainment
33. Trap Nation[37] The District English Music
34. Markiplier[38] Disney Digital Network Games
35. Luis Fonsi Oficial[39] N/A Spanish Entertainment
36. nigahiga[40] English
37. jacksepticeye[41] Disney Digital Network 19 Games
38. DanTDM[42] StyleHaul
39. Get Movies[43] N/A Russian Shows
40. Selena Gomez[44] English Films
41. KSI[45] StyleHaul Entertainment
42. ChuChu TV Nursery Rhymes & Kids Songs[46] ChuChu TV Studios Education
43. Maroon 5[47] N/A Music
44. rezendeevil[48] Disney Digital Network Portuguese 18 Games
45. JennaMarbles[49] N/A English Comedy
46. WatchMojo.com[50] WatchMojo Entertainment
47. David Guetta[51] WMG Music
48. Logan Paul Vlogs[52] Studio71 Entertainment
49. Marshmello[53] Spinnin' Records 17 Music
50. Luccas Neto[54] BroadbandTV Portuguese People
As of August 13, 2018
By country and territory
The following table lists the most subscribed YouTube channel in each country and territory from which at least one channel with at least five million subscribers originates, according to social media statistics compiler DBase.
Country or territory
Channel
Subscribers
(millions)
Argentina DrossRotzank[55] 14
Australia Wengie[56] 12
Austria Red Bull[57] 7
Brazil Canal KondZilla[58] 37
Canada VanossGaming[59] 23
Chile HolaSoyGerman.[60] 34
Colombia toycantando[61] 7
El Salvador Fernanfloo[62] 28
France David Guetta[63] 18
Germany freekickerz[64] 6
India T-Series[65] 57
Indonesia Ricis Official[66] 5
Iraq الرماس ميوزك[67] 7
Ireland jacksepticeye[68] 19
Japan キッズライン♡Kids Line[69] 5
Jordan toyorbabytv[70]
Latvia TrapMusicHDTV[71]
Mexico Yuya[72] 21
Morocco Saad Lamjarred | سعد لمجرد[73] 5
Netherlands Trap City[74] 10
Norway Alan Walker[75] 16
Philippines ABS-CBN Entertainment[76] 11
Puerto Rico Ozuna[77] 17
Russia Get Movies[78] 19
Saudi Arabia Rotana[79] 8
South Korea SMTOWN[80] 15
Spain elrubiusOMG[81] 30
Sweden PewDiePie[82] 65
Thailand Workpoint Official[83] 16
Turkey netd müzik[84] 10
Ukraine SlivkiShow[85] 11
United Arab Emirates Noor Stars[86] 8
United Kingdom Ed Sheeran[87] 33
United States Dude Perfect[88]
Uruguay dosogas[89] 5
Venezuela LA DIVAZA[90] 7
Vietnam FAP TV[91] 6
As of August 9, 2018
Historical progression of most-subscribed channels
The following table lists the last 16 channels to become YouTube's most subscribed channel, from May 2006 to present.
Current record
Former record
Channel name
Network / owner
Country
Date achieved
Days held
Reference
PewDiePie[5] Felix Kjellberg SWE Dec 22, 2013 1695 [92]
YouTube Spotlight[25] Google USA Dec 12, 2013 10 [93][94]
PewDiePie[5] Felix Kjellberg SWE Dec 8, 2013 4 [92]
YouTube Spotlight[25] Google USA Nov 2, 2013 36 [95]
PewDiePie[5] Felix Kjellberg SWE Aug 15, 2013 80 [96]
Smosh[30] Defy Media USA Jan 12, 2013 215 [97][98]
Ray William Johnson[99] Ray Johnson Jun 28, 2011 564 [100][101]
nigahiga[40] Ryan Higa Aug 20, 2009 677 [102][103]
Fяᴇᴅ[104] Lucas Cruikshank Oct 6, 2008 318 [105]
nigahiga[40] Ryan Higa Sep 24, 2008 12 [105]
Smosh[30] Defy Media Apr 26, 2007 517 [106]
lonelygirl15[107] Mesh Flinders Sep 17, 2006 221 [108][109][110]
geriatric1927[111] Peter Oakley GBR Aug 17, 2006 31 [112]
Brookers[113] Brooke Brodack USA Jul 3, 2006 45 [114][115]
Judson Laipply[116] Judson Laipply Jun 12, 2006 21 [92][117]
Smosh[30] Defy Media May 17, 2006 26 [4]
As of December 22, 2013
Timeline
Timeline of Most Subscribed Channels (May 2006 – August 2018)
Reactions
In late 2006, when Peter Oakley, also known as Geriatric1927, became most subscribed, a number of TV channels wanted to interview him on his rise to fame.[citation needed] The Daily Mail and TechBlog published an article about him and his success.[citation needed] In 2009, the FRED channel was the first to have over one million subscribers.[118]
Following the third time that Smosh became most subscribed, Ray William Johnson collaborated with the duo.[119] A flurry of top YouTubers including Ryan Higa, Shane Dawson, Felix Kjellberg, Michael Buckley, Kassem Gharaibeh, The Fine Brothers, and Johnson himself, congratulated the duo shortly after they surpassed Johnson as the most subscribed channel.[120]
See also
Internet portal
Lists portal
List of most-viewed YouTube channels
List of most-viewed YouTube videos
List of most-viewed Vevo videos
List of most-liked YouTube videos
List of most-disliked YouTube videos
List of most viewed online videos in the first 24 hours
List of most viewed online trailers in the first 24 hours
Notes
Jump up ^ These are not to be mistaken for the channels Justin Bieber and Rihanna, both of which are included.
References
Jump up ^ Clarke, Donald. "The Superstar You've Never Heard Of – At Least, Not from Us". The Irish Times. Archived from the original on 20 February 2017. Retrieved 23 December 2017.
^ Jump up to: a b c d e "Top 100 Subscribed YouTube Channels (Sorted by Subscriber Count)". Social Blade. Retrieved 1 March 2018.
Jump up ^ "It's been awhile since our last update". Official YouTube Blog. Blogspot. October 25, 2005. Retrieved November 5, 2013.
^ Jump up to: a b "YouTube - Most Subscribed Members (This Month)". 2006-05-17. Archived from the original on 2006-05-17. Retrieved 2016-09-11.
^ Jump up to: a b c d "PewDiePie". YouTube. Retrieved December 25, 2017.
Jump up ^ "T-Series". YouTube. Retrieved December 25, 2017.
Jump up ^ "Justin Bieber". YouTube. Def Jam. Retrieved April 2, 2018.
Jump up ^ "Canal KondZilla". YouTube. Retrieved December 25, 2017.
Jump up ^ "HolaSoyGerman". YouTube. Retrieved December 25, 2017.
Jump up ^ "Dude Perfect". YouTube. Whistle Sports. Retrieved 7 March 2018.
Jump up ^ "Ed Sheeran". YouTube. Retrieved December 25, 2017.
Jump up ^ "WWE". YouTube. WWE. Retrieved 7 March 2018.
Jump up ^ "whinderssonnunes". YouTube. Retrieved December 25, 2017.
Jump up ^ "Katy Perry". YouTube. Capitol Records. Retrieved 10 April 2018.
Jump up ^ "Taylor Swift". YouTube. Big Machine Records. Retrieved 24 April 2018.
Jump up ^ "elrubiusOMG". YouTube. Retrieved December 25, 2017.
Jump up ^ "Rihanna". YouTube. Roc Nation. Retrieved April 2, 2018.
Jump up ^ "5-Minute Crafts". YouTube. Channel Frederator Network. Retrieved 27 March 2018.
Jump up ^ "EminemMusic". YouTube. Aftermath Records. Retrieved 18 April 2018.
Jump up ^ "SET India". YouTube. Retrieved December 25, 2017.
Jump up ^ "Fernanfloo". YouTube. Retrieved December 25, 2017.
Jump up ^ "JuegaGerman". YouTube. Retrieved December 25, 2017.
Jump up ^ "One Direction". YouTube. Columbia Records. Retrieved 23 April 2018.
Jump up ^ "TheEllenShow". YouTube. Warner Bros. Television. Retrieved December 25, 2017.
^ Jump up to: a b c "YouTube Spotlight". YouTube. Google. Retrieved 5 April 2018.
Jump up ^ "Ariana Grande`". YouTube. Republic Records. Retrieved 20 April 2018.
Jump up ^ "Felipe Neto". YouTube. Disney Digital Network. Retrieved December 25, 2017.
Jump up ^ "VanossGaming". YouTube. Retrieved December 25, 2017.
Jump up ^ "VEGETTA777". YouTube. Retrieved December 25, 2017.
^ Jump up to: a b c d "Smosh". YouTube. Defy Media. Retrieved December 25, 2017.
Jump up ^ "Shakira". YouTube. Sony Music Latin. Retrieved 10 April 2018.
Jump up ^ "Spinnin' Records". YouTube. Warner Music Group. Retrieved 25 December 2017.
Jump up ^ "Bruno Mars". YouTube. Atlantic Records. Retrieved 25 December 2017.
Jump up ^ "Zee Music Company". YouTube. Essel Group. Retrieved 18 May 2018.
Jump up ^ "Yuya". YouTube. Retrieved December 25, 2017.
Jump up ^ "Badabun". YouTube. Retrieved July 2, 2018.
Jump up ^ "Trap Nation". YouTube. The Nations. Retrieved December 25, 2017.
Jump up ^ "Markiplier". YouTube. Disney Digital Network. Retrieved 25 December 2017.
Jump up ^ "Luis Fonsi Oficial". YouTube. Universal Music Latin. Retrieved 18 April 2018.
^ Jump up to: a b c "nigahiga". YouTube. Retrieved 25 December 2017.
Jump up ^ "jacksepticeye". YouTube. Disney Digital Network. Retrieved 25 December 2017.
Jump up ^ "DanTDM". YouTube. StyleHaul. Retrieved December 25, 2017.
Jump up ^ "Get Movies". YouTube. Retrieved December 25, 2017.
Jump up ^ "Selena Gomez". YouTube. Interscope Records. Retrieved 12 April 2018.
Jump up ^ "KSI". YouTube. StyleHaul. Retrieved 25 December 2017.
Jump up ^ "ChuChu TV Nursery Rhymes & Kids Songs". YouTube. KidsCamp. Retrieved 13 March 2018.
Jump up ^ "Maroon 5". YouTube. Interscope Records. Retrieved June 9, 2018.
Jump up ^ "rezendeevil". YouTube. Disney Digital Network. Retrieved 1 May 2018.
Jump up ^ "JennaMarbles". YouTube. Retrieved December 25, 2017.
Jump up ^ "WatchMojo.com". YouTube. WatchMojo. Retrieved 25 December 2017.
Jump up ^ "David Guetta". YouTube. Retrieved December 25, 2017.
Jump up ^ "Logan Paul Vlogs". YouTube. Studio71. Retrieved December 25, 2017.
Jump up ^ "Marshmello". YouTube. Monstercat. Retrieved 9 August 2018.
Jump up ^ "Luccas Neto". YouTube. BroadbandTV. Retrieved 12 August 2018.
Jump up ^ "Argentina's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Australia's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Austria's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Brazil's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Canada's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Chile's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Colombia's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "El Salvador's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "France's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Germany's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "India's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Indonesia's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 9 August 2018.
Jump up ^ "Iraq's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Ireland's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Japan's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 3 July 2018.
Jump up ^ "Jordan's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 9 August 2018.
Jump up ^ "Latvia's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 9 August 2018.
Jump up ^ "Mexico's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Morocco's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 9 August 2018.
Jump up ^ "Netherlands's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Norway's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Philippine's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Puerto Rico's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Russia's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Saudi Arabia's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "South Korea's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Spain's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Sweden's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Thailand's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Turkey's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Ukraine's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "United Arab Emirate's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "United Kingdom's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "United States's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Uruguay's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Venezuela's All Time Most Subscribed YouTube Channels". DBase.tube. Retrieved 15 March 2018.
Jump up ^ "Vietnam's All Time Most Subscribed YouTube Channels". dbase.tube. Retrieved 3 July 2018.
^ Jump up to: a b c Dryden, Liam (16 March 2017). "A Complete Timeline Of Every "Most Subscribed" YouTuber In History". We The Unicorns. Archived from the original on June 2, 2017. Retrieved June 1, 2017.
Jump up ^ "PewDiePie - YouTube". 2013-12-22. Archived from the original on 2013-12-22. Retrieved 2016-09-11. CS1 maint: BOT: original-url status unknown (link)
Jump up ^ "YouTube Spotlight - YouTube". 2013-12-22. Archived from the original on 2013-12-22. Retrieved 2016-09-11. CS1 maint: BOT: original-url status unknown (link)
Jump up ^ joshuajcohen (2013-11-04). "YouTube Is Now The Most Subscribed Channel On YouTube". Tubefilter. Archived from the original on 2013-11-05. Retrieved 2016-09-11.
Jump up ^ joshuajcohen (2013-08-16). "It's Official: PewDiePie Becomes #1 Most Subscribed Channel On YouTube". Tubefilter. Archived from the original on 2013-08-23. Retrieved 2016-09-11.
Jump up ^ joshuajcohen (2013-01-12). "Smosh Passes Ray William Johnson as #1 Most Subscribed YouTube Channel". Tubefilter. Archived from the original on 2013-01-14. Retrieved 2016-09-11.
Jump up ^ "SMOSH Becomes The #1 Most-Subscribed YouTube Channel - New Media Rockstars". 2013-01-12. Archived from the original on 2013-01-14. Retrieved 2016-09-11.
Jump up ^ "Ray William Johnson". YouTube. Retrieved November 8, 2016.
Jump up ^ Humphrey, Michael. "Ray William Johnson: =3 Adds Up To Most-Subscribed On YouTube". Archived from the original on 2011-09-04. Retrieved 2016-09-11.
Jump up ^ "Ray William Johnson Surpasses Nigahiga To Become The Most Subscribed YouTuber Of All Time". socialtimes.comdeadurl=no. Archived from the original on 2011-07-02. Retrieved 2016-09-11.
Jump up ^ Parr, Ben. "DETHRONED: Fred No Longer #1 on YouTube". Mashable. Archived from the original on 2009-08-27. Retrieved 2016-09-11.
Jump up ^ William Hyde (2009-08-21), YouTube Winners & Losers! NigaHiga and Fred, retrieved 2016-09-11
Jump up ^ "FRED". YouTube. Retrieved November 8, 2016.
^ Jump up to: a b BuckHollywood (2008-10-06), Fred, Smosh or Nigahiga?!, retrieved 2016-09-11
Jump up ^ Heffernan, Virginia. "A Big Deal: The Run-Off on YouTube!!". Archived from the original on 2013-01-04. Retrieved 2016-09-11.
Jump up ^ "lonelygirl15". YouTube. Retrieved November 8, 2016.
Jump up ^ "YouTube Stars!: The Lonelygirl15 Story". Archived from the original on 2007-10-24. Retrieved 2016-09-11.
Jump up ^ Jr, Tom Zeller (2006-09-17). "Lonelygirl15: Prank, Art or Both". The New York Times. ISSN 0362-4331. Archived from the original on 2018-03-21. Retrieved 2016-09-11.
Jump up ^ "The 100 Greatest Internet Memes of All Time12. Lonelygirl15". Complex. Archived from the original on 2014-08-18. Retrieved 2016-09-11.
Jump up ^ "geriatric1927". YouTube. Retrieved November 8, 2016.
Jump up ^ "The meteoric rise of geriatric1927". 2006-08-29. Archived from the original on 2014-01-08. Retrieved 2016-09-11.
Jump up ^ "Brookers". YouTube. Archived from the original on October 29, 2013. Retrieved November 8, 2016.
Jump up ^ "Brooke BRODACK | EMC". www.entertainment-masterclass.tv. Retrieved 2016-09-11.
Jump up ^ "YouTube - Most Subscribed Channels". 2006-07-03. Archived from the original on 2006-07-03. Retrieved 2016-09-11. CS1 maint: BOT: original-url status unknown (link)
Jump up ^ "Judson Laipply". YouTube. Retrieved November 8, 2016.
Jump up ^ Gutelle, Sam (March 15, 2017). "The History Of YouTube's Most-Subscribed Channels Is A Fun Nostalgia Trip". tubefilter. Archived from the original on June 2, 2017. Retrieved June 1, 2017. In the early days, anyone who made a big viral video could enter the top ten, with “Evolution of Dance” performer Judson Laipply even holding the top spot for a bit.
Jump up ^ "The first YouTube channel to hit one million subscribers". Variety. April 9, 2009. Retrieved February 28, 2018.
Jump up ^ Ray William Johnson (January 15, 2013). "RWJ vs SMOSH". YouTube. =3. Retrieved August 9, 2013.
Jump up ^ Joshua Cohen (January 12, 2013). "YouTubers Respond to Smosh Becoming #1 Most-Subscribed YouTube Channel". Tubefilter. Retrieved August 9, 2013.
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Climate of Georgia (U.S. state)
From Wikipedia, the free encyclopedia
Jump to: navigation, search
Köppen climate classification types of Georgia
The climate of Georgia is typical of a humid subtropical climate with most of the state having mild winters and hot summers. The Atlantic Ocean on the east coast of Georgia and the hill country in the north impact the state's climate.[1] Also, the Chattahoochee River divides Georgia into separate climatic regions with the mountain region to the northwest being colder than the rest of the state, the average temperatures for that region in January and July being 39 °F (4 °C) and 78 °F (26 °C) respectively.[2] Winter in Georgia is characterized by mild temperatures and little snowfall around the state, with colder, snowier, and icier weather more likely across northern and central Georgia. Summer daytime temperatures in Georgia often exceed 90 °F (32 °C). The state experiences widespread precipitation. Tornadoes and tropical cyclones are common.
Contents
[hide]
1 Temperatures
2 Precipitation
3 Winter
4 Spring
5 Summer
5.1 Tropical cyclones
5.2 Tornadoes
6 Fall
7 Statistics for selected cities
8 See also
9 Notes
10 References
11 External links
Temperatures[edit]
Most of Georgia has a sub -tropical climate tempered some by occasional climax air masses in the winter, hot/humid summers are typical, except at the highest elevations. Weather conditions in various localities of Georgia depend on how close they are to the Atlantic Ocean or Gulf of Mexico, and their altitude. This is especially true in the mountainous areas in the northern part of the state, which are farther away from ocean waters and can be up to 4,500 feet (1,400 m) or higher above sea level. The areas near the Florida-Georgia border, extending from the Atlantic Ocean westward to the Chattahoochee River, experience the most subtropical weather, similar to that of Florida: hot, humid summers with frequent afternoon thunderstorms and mild, somewhat drier winters.
Despite having moderate weather compared to many other states, Georgia has occasional extreme weather. The highest temperature ever recorded is 112 °F (44 °C),[3] while the lowest ever recorded is −17 °F (−27 °C).[4] Heat waves with temperatures over 100 °F (38 °C) have been recorded.
Precipitation[edit]
Average annual precipitation for Georgia
The entire state, including the North Georgia mountains, receives moderate to heavy rain, which varies from 45 inches (1,100 mm) in central Georgia[5] to approximately 75 inches (1,900 mm) around the Northeast part of the state.[6] Georgia has had severe droughts in the past, especially in 2007. Tropical Storm Alberto in July 1994 looped across central Georgia, leading to 24-hour rainfall amounts exceeding 20 inches (510 mm) across central sections of the state.[7] It also became the wettest tropical cyclone on record for the state of Georgia, eclipsing the record set in 1929.[8] Snowfall, which occurs in most winters, increases in frequency and average amounts per year to the north.
Winter[edit]
Image of March 1993 Storm of the Century
Southern and southeast areas of the state experience snow much less frequently than other parts of Georgia. The Georgia Piedmont, sometimes referred to as the Blue Ridge province,[9] is somewhat cooler in winter than the coastal areas. The Southern areas of the Piedmont may receive snow every other year, while areas close to the foothills get snow a couple times a year averaging anywhere from a trace up 2" of annual snowfall. The biggest winter threat to the northern piedmont is freezing rain which is rain that freezes on contact. The mountains of Georgia have the coolest climate and most frequent snowfall in the state, although snowfall is less than any other part of the Appalachian Mountains. The exception to this is the mountain areas of Fannin, Gilmer, Pickens, Union, White and Rabun Counties, and surrounding counties which average 3 to 8 inches of snow annually. Heavy snow is considered 3|in|cm}} or more of snow in a 12 hour period or 4 inches (10 cm) or more of snow in a 24 hour period". Watches for heavy snow are issued when a 50 percent or greater chance of 2 inches (5.1 cm) or more of snow falling in a 12-hour period, or 4 inches (10 cm) or more in a 24-hour period is expected.The Deceptive Killers], Accessed December 11, 2007 Archived March 26, 2008, at the Wayback Machine.</ref>[10]
Winterweather watches are issued when there is a "50 percent or greater chance of significant and damaging accumulations of ice during freezing rain situations"; these watches are normally issued 12 to 48 hours in advance. A winter storm warning for an ice storm means that icy conditions are "occurring, imminent, or have a very high probability of occurring". These warnings are usually issued when there is an 80 percent or greater chance of meeting ice storm conditions.[11]
Blizzards in Georgia are rare. The last blizzard the state had was in March 1993.[12][13]
Winter in South Georgia, which lasts from December to January, is much more mild. Daytime highs range from approximately 50 °F (10 °C) in the northernmost interior areas to near 70 °F (21 °C) along the coast and in the extreme south.[14]
Winters in Georgia are determined by the Pacific Ocean. During El Niño, the jet stream is located along the Southern U.S., allowing for colder and wetter conditions with greater snowfall. The opposite phase, La Niña, keeps the jet stream further north, thus winters are warmer and drier across Georgia.
Spring[edit]
Weather during springtime in North Georgia and the mountains changes from day to day and year to year.[15] Early spring in the North Georgia Mountains can be very chilly during the day; average highs are near 62 °F (17 °C). The weather can be highly variable with temperatures ranging between 75 °F (24 °C) and 40 °F (4 °C). The rainiest time of the year is normally April, which can also be a windy month where daytime temperatures can rise to near 75 °F (24 °C) and evening temperatures fall to around 40 °F (4 °C)
Summer[edit]
Summers are hot and humid with temperatures in the afternoons that reach, on average, to near 90 °F (32 °C). Overnight lows fall to near 68 °F (20 °C) [15] and there is usually an 8 °F (4 °C) difference in temperature between the mountains and Atlanta. While humidity in North Georgia, especially in the mountains, can be high it is not as high as it is in South Georgia. Summer thunderstorms add to the humidity in the area by providing 4.5 inches (110 mm) to 5.5 inches (140 mm) of rain during the summer months.
Tropical cyclones[edit]
Tropical Storm Alberto (1994) moving into Georgia
See also: United States tropical cyclone rainfall climatology
Although Georgia experiences many tropical cyclones,[16] it only rarely experiences a direct hurricane strike due to its fairly small coastline. The last hurricane to directly affect the Georgia coastline was Hurricane David in 1979. The last major hurricane (Category 3 or higher) to hit the Georgia coast directly was in 1898. More common are hurricanes which strike the Florida Panhandle, weaken over land, and bring tropical storm or hurricane-force winds and heavy rain to the Georgia interior (especially the southwestern areas), as well as hurricanes that come close to the Georgia coastline, brushing the coast on their way up to hit the Carolinas.
Tornadoes[edit]
Image of a tornado
Georgia is one of the leading states in incidents of tornadoes though they are rarely stronger than F1 .[17] Southwestern and northern sections of the state have historically reported the largest amount of tornadoes.[18] The areas closest to the Florida border report F0 and F1 tornadoes associated with summer afternoon thunderstorms. However, tornadoes of F3 intensity or greater within Georgia are uncommon, with three events reported on average each year.[19]
Fall[edit]
Georgia's autumns are normally sunny and cool.[20] September and October, the driest months of the year, qualify as "Indian Summer" weather with temperatures that are near 78 °F (26 °C) during the daytime. At night, the temperature drops to near 50 °F (10 °C). It is much cooler in November with an average high of 62 °F (17 °C) and low of 36 °F (2 °C). The first freeze of the year normally falls within November, except in the northern mountains, where it occurs in October.[15]
Statistics for selected cities[edit]
[show]Climate data for Atlanta (Hartsfield–Jackson Int'l), 1981–2010 normals,[a] extremes 1878–present[b]
Month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Year
Record high °F (°C)
79
(26) 80
(27) 89
(32) 93
(34) 97
(36) 106
(41) 105
(41) 104
(40) 102
(39) 95
(35) 84
(29) 79
(26) 106
(41)
Mean maximum °F (°C)
69.6
(20.9) 73.2
(22.9) 80.8
(27.1) 85.0
(29.4) 89.3
(31.8) 94.6
(34.8) 96.3
(35.7) 95.4
(35.2) 91.4
(33) 84.4
(29.1) 77.5
(25.3) 70.8
(21.6) 97.6
(36.4)
Average high °F (°C)
52.3
(11.3) 56.6
(13.7) 64.6
(18.1) 72.5
(22.5) 79.9
(26.6) 86.4
(30.2) 89.1
(31.7) 88.1
(31.2) 82.2
(27.9) 72.7
(22.6) 63.6
(17.6) 54.0
(12.2) 71.9
(22.2)
Daily mean °F (°C)
43.3
(6.3) 47.2
(8.4) 54.3
(12.4) 62.0
(16.7) 70.1
(21.2) 77.3
(25.2) 80.2
(26.8) 79.4
(26.3) 73.5
(23.1) 63.3
(17.4) 54.0
(12.2) 45.3
(7.4) 62.6
(17)
Average low °F (°C)
34.3
(1.3) 37.7
(3.2) 44.1
(6.7) 51.5
(10.8) 60.3
(15.7) 68.2
(20.1) 71.3
(21.8) 70.7
(21.5) 64.8
(18.2) 54.0
(12.2) 44.5
(6.9) 36.5
(2.5) 53.2
(11.8)
Mean minimum °F (°C)
15.7
(−9.1) 20.9
(−6.2) 27.4
(−2.6) 35.2
(1.8) 47.6
(8.7) 58.5
(14.7) 65.1
(18.4) 63.7
(17.6) 51.4
(10.8) 38.5
(3.6) 29.5
(−1.4) 20.0
(−6.7) 12.1
(−11.1)
Record low °F (°C)
−8
(−22) −9
(−23) 10
(−12) 25
(−4) 37
(3) 39
(4) 53
(12) 55
(13) 36
(2) 28
(−2) 3
(−16) 0
(−18) −9
(−23)
Average precipitation inches (mm)
4.20
(106.7) 4.67
(118.6) 4.81
(122.2) 3.36
(85.3) 3.67
(93.2) 3.95
(100.3) 5.27
(133.9) 3.90
(99.1) 4.47
(113.5) 3.41
(86.6) 4.10
(104.1) 3.90
(99.1) 49.71
(1,262.6)
Average snowfall inches (cm)
1.3
(3.3) 0.4
(1) 0.8
(2) 0
(0) 0
(0) 0
(0) 0
(0) 0
(0) 0
(0) 0
(0) 0
(0) 0.4
(1) 2.9
(7.4)
Average precipitation days (≥ 0.01 in)
10.9 9.8 9.7 8.6 9.3 9.9 11.7 9.7 7.5 6.9 8.8 10.5 113.3
Average snowy days (≥ 0.1 in)
0.8 0.6 0.3 0 0 0 0 0 0 0 0 0.4 2.1
Average relative humidity (%)
67.6 63.4 62.4 61.0 67.2 69.8 74.4 74.8 73.9 68.5 68.1 68.4 68.3
Mean monthly sunshine hours
164.0 171.7 220.5 261.2 288.6 284.8 273.8 258.6 227.5 238.5 185.1 164.0 2,738.3
Percent possible sunshine
52 56 59 67 67 66 63 62 61 68 59 53 62
Source: NOAA (relative humidity and sun 1961–1990)[22][23][24]

[hide]Climate data for Savannah, Georgia (Savannah/Hilton Head Int'l), 1981–2010 normals,[c] extremes 1871–present[d]
Month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Year
Record high °F (°C)
84
(29) 86
(30) 94
(34) 95
(35) 101
(38) 104
(40) 105
(41) 104
(40) 102
(39) 97
(36) 89
(32) 83
(28) 105
(41)
Mean maximum °F (°C)
76.3
(24.6) 79.6
(26.4) 84.3
(29.1) 89.4
(31.9) 93.6
(34.2) 98.0
(36.7) 99.3
(37.4) 97.6
(36.4) 94.0
(34.4) 88.6
(31.4) 82.8
(28.2) 77.6
(25.3) 100.3
(37.9)
Average high °F (°C)
60.4
(15.8) 64.3
(17.9) 70.9
(21.6) 77.6
(25.3) 84.6
(29.2) 89.9
(32.2) 92.4
(33.6) 90.6
(32.6) 86.0
(30) 78.4
(25.8) 70.6
(21.4) 62.5
(16.9) 77.4
(25.2)
Average low °F (°C)
38.6
(3.7) 41.7
(5.4) 47.6
(8.7) 53.6
(12) 62.1
(16.7) 69.8
(21) 72.8
(22.7) 72.4
(22.4) 67.8
(19.9) 57.5
(14.2) 47.9
(8.8) 40.8
(4.9) 56.1
(13.4)
Mean minimum °F (°C)
21.7
(−5.7) 25.9
(−3.4) 30.8
(−0.7) 38.3
(3.5) 49.3
(9.6) 61.8
(16.6) 67.8
(19.9) 66.4
(19.1) 55.4
(13) 40.9
(4.9) 32.0
(0) 24.5
(−4.2) 19.3
(−7.1)
Record low °F (°C)
3
(−16) 8
(−13) 20
(−7) 28
(−2) 39
(4) 49
(9) 61
(16) 57
(14) 43
(6) 28
(−2) 15
(−9) 9
(−13) 3
(−16)
Average precipitation inches (mm)
3.69
(93.7) 2.79
(70.9) 3.73
(94.7) 3.07
(78) 2.98
(75.7) 5.95
(151.1) 5.60
(142.2) 6.56
(166.6) 4.58
(116.3) 3.69
(93.7) 2.37
(60.2) 2.95
(74.9) 47.96
(1,218.2)
Average precipitation days (≥ 0.01 in)
9.0 8.1 7.7 6.8 7.0 11.9 12.3 13.5 9.6 7.1 6.8 8.4 108.2
Average relative humidity (%)
69.6 67.0 66.8 65.4 70.1 73.6 76.0 78.6 77.7 72.9 72.3 70.8 71.7
Mean monthly sunshine hours
175.5 181.0 232.0 275.6 288.9 276.0 271.3 245.8 214.3 228.6 193.5 174.2 2,756.7
Percent possible sunshine
55 59 62 71 67 65 62 60 58 65 61 56 62
Source: NOAA (relative humidity and sun 1961–1990)[25][26][27]
See also[edit]
List of wettest known tropical cyclones in Georgia
Notes[edit]
Jump up ^ Mean monthly maxima and minima (i.e. the highest and lowest temperature readings during an entire month or year) calculated based on data at said location from 1981 to 2010.
Jump up ^ Official records for Atlanta were kept at the Weather Bureau in downtown from October 1878 to August 1928, and at Hartsfield–Jackson Int'l since September 1928.[21]
Jump up ^ Mean monthly maxima and minima (i.e. the expected highest and lowest temperature readings at any point during the year or given month) calculated based on data at said location from 1981 to 2010.
Jump up ^ Official records for Savannah were kept at downtown from January 1871 to April 1945, Hunter Field from May 1945 to September 1950, and at Savannah/Hilton Head Int'l since October 1950. For more information, see ThreadEx.
References[edit]
Jump up ^ Weatherplus.com. Archived January 9, 2008, at the Wayback Machine. Retrieved on 2007-12-13.
Jump up ^ city-data.com, Accessed December 10, 2007
Jump up ^ USA Today (August 2006). "Each state's high temperature record". Gannett Co, Inc. Retrieved 2009-08-23.
Jump up ^ USA Today (August 2006). "Each state's low temperature record". Gannett Co, Inc. Retrieved 2009-08-23.
Jump up ^ The Weather Channel (2009). "Monthly Averages for Macon, GA". Weather Channel Interactive, Inc. Retrieved 2009-08-23.
Jump up ^ The Weather Channel (2009). "Monthly Averages for Clayton, GA". Weather Channel Interactive, Inc. Retrieved 2009-08-23.
Jump up ^ David M. Roth (2007). "Tropical Storm Alberto Rainfall Page". Hydrometeorological Prediction Center. Retrieved 2008-03-04.
Jump up ^ William H. Haggard; Thaddeus H. Bilton; Harold L. Crutcher (1973). "Maximum Rainfall from Tropical Cyclone Systems which Cross the Appalachians" (PDF). Journal of Applied Meteorology. 12: 50–61. Bibcode:1973JApMe..12...50H. doi:10.1175/1520-0450(1973)012<0050:MRFTCS>2.0.CO;2. Retrieved 2007-07-16. [dead link]
Jump up ^ John B. Jensen; Carlos D. Camp; Whit Gibbons (2008). Amphibians and Reptiles of Georgia. University of Georgia Press. p. 3. ISBN 978-0-8203-3111-9. Retrieved 2009-08-23.
Jump up ^ Heavy Snow, Accessed December 11, 2007 Archived March 26, 2008, at the Wayback Machine.
Jump up ^ Icing Conditions. Retrieved on 2007-12-11.
Jump up ^ Wind Chill & Extreme Cold. Retrieved on 2007-12-11.
Jump up ^ Winter Weather Precipitation Types. Retrieved on 2007-12-11.
Jump up ^ Climate, World66.com Accessed December 11, 2007
^ Jump up to: a b c What's Typical in North and Central Georgia? Retrieved 2007-12-14.
Jump up ^ Roth, David M; Hydrometeorological Prediction Center. "Tropical Cyclone Rainfall in the Southeastern United States". Tropical Cyclone Rainfall Point Maxima. United States National Oceanic and Atmospheric Administration's National Weather Service. Retrieved June 5, 2012.
Jump up ^ "2007 North Georgia Regional Development Center Comprehensive Economic Development Strategy" (PDF). Archived from the original (PDF) on 2008-05-13. Retrieved 2008-06-24.
Jump up ^ Jonathan Atwell (2009). "Number of Tornadoes per County: 1950-2008". National Weather Service Forecast Office, Peachtree City, Georgia. Retrieved 2009-08-28.
Jump up ^ Thomas Grazulis (1999). "Georgia Tornadoes". The Tornado Project. Retrieved 2009-08-28.
Jump up ^ Climate Archived November 26, 2007, at the Wayback Machine. Accessed December 14, 2007
Jump up ^ ThreadEx
Jump up ^ "Station Name: GA ATLANTA HARTSFIELD INTL AP". National Oceanic and Atmospheric Administration. Retrieved March 19, 2013.
Jump up ^ "NowData – NOAA Online Weather Data". National Oceanic and Atmospheric Administration. Retrieved 2016-04-12.
Jump up ^ "WMO Climatological Normals of Atlanta/Hartsfield INTL AP, GA". National Oceanic and Atmospheric Administration. Retrieved October 31, 2013.
Jump up ^ "NowData - NOAA Online Weather Data". National Oceanic and Atmospheric Administration. Retrieved 2016-09-05.
Jump up ^ "GA Savannah INTL AP". National Oceanic and Atmospheric Administration. Retrieved 2016-09-05.
Jump up ^ "WMO Climate Normals for SAVANNAH/MUNICIPAL, GA 1961–1990". National Oceanic and Atmospheric Administration. Retrieved 2016-09-05.
External links[edit]
Georgia Tornadoes
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Going concern
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A going concern is a business that functions without the threat of liquidation for the foreseeable future, usually regarded as at least within 12 months. It implies for the business the basic declaration of intention to keep running its activities at least for the next year, which is a basic assumption to prepare financial statements considering the conceptual framework of the IFRS. Hence, the declaration of going concern means that the entity has neither the intention nor the need to liquidate or curtail materially the scale of its operations.
Contents
[hide]
1 Definition
2 Accounting
2.1 Assumption
3 Auditing
3.1 Responsibilities
3.2 Procedures
3.3 Conditions and events
3.4 Managements plans
3.5 Financial statement effects
3.6 Effects on the auditor's report
3.7 Exceptions
4 Use in risk management
5 See also
6 References
7 External links
Definition[edit]
The going concern assumption is universally understood and accepted by accounting professionals; however, it has never been formally incorporated into U.S GAAP.[1] In October 2008, FASB issued an Exposure Draft called "Going Concern." It discusses the following possible pronouncements for the going concern:
Reconsideration of defining and incorporating the terms going concern and substantial doubt into U.S. GAAP
The time horizon over which management would evaluate the entity’s ability to meet its obligations
The type of information that management should consider in evaluating the entity’s ability to meet its obligations
The effect of subsequent events on management’s evaluation of the entity’s ability to meet its obligations
Whether to provide guidance on the liquidation basis of accounting .
A current definition of the going concern assumption can be found in the AICPA Statement on Auditing Standards No.1 Codification of Auditing Standards and Procedures, Section 341, “ The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern”(AU Section 341). The 'going concern' concept assumes that the business will remain in existence long enough for all the assets of the business to be fully utilized. Utilized assets means obtaining the complete benefit from their earning potential. (i.e. if you recently purchased equipment costing $5,000 that had 5 years of productive/useful life, then under the going concern assumption, the accountant would only write off one year's value $1,000 (1/5th) this year, leaving $4,000 to be treated as a fixed asset with future economic value for the business).
Accounting[edit]
This accounting principle assumes that, a company will continue to exist long enough to carry out its objectives and commitments and will not liquidate in the foreseeable future. If the company's financial situation is such that the accountant believes the company will not be able to continue on, the accountant is required to disclose this assessment.
The going concern principle allows the company to defer some of its prepaid expenses until future accounting periods.[2] The going concern assumption is a fundamental assumption in the preparation of financial statements. Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading or seeking protection from creditors pursuant to laws or regulations. Accordingly, unless the going concern assumption is inappropriate in the circumstances of the entity, assets and liabilities are recorded on the basis that the entity will be able to realize its assets, discharge its liabilities, and obtain refinancing (if necessary) in the normal course of business.[3]
An entity is assumed to be a going concern in the absence of significant information to the contrary. An example of such contrary information is an entity’s inability to meet its obligations as they come due without substantial asset sales or debt restructurings. If such were not the case, an entity would essentially be acquiring assets with the intention of closing its operations and reselling the assets to another party.[4]
If the accountant believes that an entity may no longer be a going concern, then this brings up the issue of whether its assets are impaired, which may call for the write-down of their carrying amount to their liquidation value, and/or the recognition of liabilities that arise on account of the entity's imminent closure (which may not arise otherwise). Thus, the value of an entity that is assumed to be a going concern is higher than its breakup value, since a going concern can potentially continue to earn profits.
The going concern concept is not clearly defined anywhere in generally accepted accounting principles, and so is subject to a considerable amount of interpretation regarding when an entity should report it. However, generally accepted auditing standards (GAAS) do instruct an auditor regarding the consideration of an entity’s ability to continue as a going concern.
The auditor evaluates an entity’s ability to continue as a going concern for a period not less than one year following the date of the financial statements being audited (a longer period may be considered if the auditor believes such extended period to be relevant). The auditor considers such items as negative trends in operating results, loan defaults, denial of trade credit from suppliers uneconomical long-term commitments, and legal proceedings in deciding if there is a substantial doubt about an entity’s ability to continue as a going concern. If so, the auditor must draw attention to the uncertainty regarding the entity's ability to continue as a going concern, in their auditor's report. On the other hand, inappropriate use of the going concern assumption by an entity may cause the auditor to issue an adverse opinion on the financial statements.[5] This Guidance provides a framework to assist directors, audit committees and finance teams in determining whether it is appropriate to adopt the going concern basis for preparing financial statements and in making balanced, proportionate and clear disclosures. Separate standards and guidance have been issued by the Auditing Practices Board to address the work of auditors in relation to going concern.
Assumption[edit]
Under the going concern assumption, an entity is viewed as continuing in business for the foreseeable future. General purpose financial statements are prepared on a going concern basis, unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. Special purpose financial statements may or may not be prepared in accordance with a financial reporting framework for which the going concern basis is relevant (for example, the going concern basis is not relevant for some financial statements prepared on a tax basis in particular jurisdictions). When the use of the going concern assumption is appropriate, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business.[6]
Auditing[edit]
Continuation of an entity as a going concern is assumed in financial reporting in the absence of significant information to the contrary. Ordinarily, information that significantly contradicts the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, externally forced revisions of its operations, or similar actions.
Responsibilities[edit]
The auditor has a responsibility to evaluate whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, not to exceed one year beyond the date of the financial statements being audited (hereinafter referred to as a reasonable period of time). The auditor's evaluation is based on his or her knowledge of relevant conditions and events that exist at or have occurred prior to the date of the auditor's report. Information about such conditions or events is obtained from the application of auditing procedures planned and performed to achieve audit objectives that are related to management's assertions embodied in the financial statements being audited, as described in Auditing Standard No. 15, Audit Evidence.
The auditor should evaluate whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time in the following manner:
The auditor considers whether the results of his procedures performed in planning, gathering evidential matter relative to the various audit objectives, and completing the audit identify conditions and events that, when considered in the aggregate, indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. It may be necessary to obtain additional information about such conditions and events, as well as the appropriate evidential matter to support information that mitigates the auditor's doubt.
If the auditor believes there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, he should[7] obtain information about management's plans that are intended to mitigate the effect of such conditions or events, and[8] assess the likelihood that such plans can be effectively implemented.
After the auditor has evaluated management's plans, he concludes whether he has substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. If the auditor concludes there is substantial doubt, he should consider[9] the adequacy of disclosure about the entity's possible inability to continue as a going concern for a reasonable period of time,[10] and include an explanatory paragraph (following the opinion paragraph) in his audit report to reflect his conclusion. If the auditor concludes that substantial doubt does not exist, he should consider the need for disclosure.
The auditor is not responsible for predicting future conditions or events. The fact that the entity may cease to exist as a going concern subsequent to receiving a report from the auditor that does not refer to substantial doubt, even within one year following the date of the financial statements, does not, in itself, indicate inadequate performance by the auditor. Accordingly, the absence of reference to substantial doubt in an auditor's report should not be viewed as providing assurance as to an entity's ability to continue as a going concern.
Procedures[edit]
It is not necessary to design audit procedures solely to identify conditions and events that, when considered in the aggregate, indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. The results of auditing procedures designed and performed to achieve other audit objectives should be sufficient for that purpose. The following are examples of procedures that may identify such conditions and events:
Analytical procedures
Review of subsequent events
Review of compliance with the terms of debt and loan agreements
Reading of minutes of meetings of stockholders, board of directors, and important committees of the board
Inquiry of an entity's legal counsel about litigation, claims, and assessments
Confirmation with related and third parties of the details of arrangements to provide or maintain financial support
Conditions and events[edit]
In performing audit procedures such as those presented in paragraph .05, the auditor may identify information about certain conditions or events that, when considered in the aggregate, indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. The significance of such conditions and events will depend on the circumstances, and some may have significance only when viewed in conjunction with others. The following are examples of such conditions and events:
Negative trends—for example, recurring operating losses, working capital deficiencies, negative cash flows from operating activities, adverse key financial ratios
Other indications of possible financial difficulties—for example, default on loan or similar agreements, arrearages in dividends, denial of usual trade credit from suppliers, restructuring of debt, noncompliance with statutory capital requirements, need to seek new sources or methods of financing or to dispose of substantial assets
Internal matters—for example, work stoppages or other labor difficulties, substantial dependence on the success of a particular project, uneconomic long-term commitments, need to significantly revise operations
External matters that have occurred—for example, legal proceedings, legislation, or similar matters that might jeopardize an entity's ability to operate; loss of a key franchise, license, or patent; loss of a principal customer or supplier; uninsured or underinsured catastrophe such as a drought, earthquake, or flood.
Managements plans[edit]
If, after considering the identified conditions and events in the aggregate, the auditor believes there is substantial doubt about the ability of the entity to continue as a going concern for a reasonable period of time, he should consider management's plans for dealing with the adverse effects of the conditions and events. The auditor should obtain information about the plans and consider whether it is likely the adverse effects will be mitigated for a reasonable period of time and that such plans can be effectively implemented. The auditor's considerations relating to management plans may include the following:
Plans to dispose of assets
Restrictions on disposal of assets, such as covenants limiting such transactions in loan or similar agreements or encumbrances against assets
Apparent marketability of assets that management plans to sell
Possible direct or indirect effects of disposal of assets
Plans to borrow money or restructure debt
Availability of debt financing, including existing or committed credit arrangements, such as lines of credit or arrangements for factoring receivables or sale-leaseback of assets
Existing or committed arrangements to restructure or subordinate debt or to guarantee loans to the entity
Possible effects on management's borrowing plans of existing restrictions on additional borrowing or the sufficiency of available collateral
Plans to reduce or delay expenditures
Apparent feasibility of plans to reduce overhead or administrative expenditures, to postpone maintenance or research and development projects, or to lease rather than purchase assets
Possible direct or indirect effects of reduced or delayed expenditures
Plans to increase ownership equity
Apparent feasibility of plans to increase ownership equity, including existing or committed arrangements to raise additional capital
Existing or committed arrangements to reduce current dividend requirements or to accelerate cash distributions from affiliates or other investors
When evaluating management's plans, the auditor should identify those elements that are particularly significant to overcoming the adverse effects of the conditions and events and should plan and perform auditing procedures to obtain evidential matter about them. For example, the auditor should consider the adequacy of support regarding the ability to obtain additional financing or the planned disposal of assets.
When prospective financial information is particularly significant to management's plans, the auditor should request management to provide that information and should consider the adequacy of support for significant assumptions underlying that information. The auditor should give particular attention to assumptions that are—
Material to the prospective financial information.
Especially sensitive or susceptible to change.
Inconsistent with historical trends.
The auditor's consideration should be based on knowledge of the entity, its business, and its management and should include (a) reading of the prospective financial information and the underlying assumptions and (b) comparing prospective financial information in prior periods with actual results and comparing prospective information for the current period with results achieved to date. If the auditor becomes aware of factors, the effects of which are not reflected in such prospective financial information, he should discuss those factors with management and, if necessary, request revision of the prospective financial information.
Financial statement effects[edit]
When, after considering management's plans, the auditor concludes there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, the auditor should consider the possible effects on the financial statements and the adequacy of the related disclosure. Some of the information that might be disclosed includes—
Pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.
The possible effects of such conditions and events.
Management's evaluation of the significance of those conditions and events and any mitigating factors.
Possible discontinuance of operations.
Management's plans (including relevant prospective financial information). fn 3
Information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities.
When, primarily because of the auditor's consideration of management's plans, he concludes that substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time is alleviated, he should consider the need for disclosure of the principal conditions and events that initially caused him to believe there was substantial doubt. The auditor's consideration of disclosure should include the possible effects of such conditions and events, and any mitigating factors, including management's plans.
Effects on the auditor's report[edit]
If, after considering identified conditions and events and management's plans, the auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time remains, the audit report should include an explanatory paragraph (following the opinion paragraph) to reflect that conclusion. fn 4 (?) The auditor's conclusion about the entity's ability to continue as a going concern should be expressed through the use of the phrase "substantial doubt about its (the entity's) ability to continue as a going concern" [or similar wording that includes the terms substantial doubt and going concern] as illustrated in paragraph .13. [As amended, effective for reports issued after December 31, 1990, by Statement on Auditing Standards No. 64.]
An example follows of an explanatory paragraph (following the opinion paragraph) in the auditor's report describing an uncertainty about the entity's ability to continue as a going concern for a reasonable period of time.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note X to the financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note X. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
[As amended, effective for reports issued after December 31, 1990, by Statement on Auditing Standards No. 64.]
If the auditor concludes that the entity's disclosures with respect to the entity's ability to continue as a going concern for a reasonable period of time are inadequate, a departure from generally accepted accounting principles exists. This may result in either a qualified (except for) or an adverse opinion. Reporting guidance for such situations is provided in section 508, Reports on Audited Financial Statements.
Substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time that arose in the current period does not imply that a basis for such doubt existed in the prior period and, therefore, should not affect the auditor's report on the financial statements of the prior period that are presented on a comparative basis. When financial statements of one or more prior periods are presented on a comparative basis with financial statements of the current period, reporting guidance is provided in section 508.
If substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time existed at the date of prior period financial statements that are presented on a comparative basis, and that doubt has been removed in the current period, the explanatory paragraph included in the auditor's report (following the opinion paragraph) on the financial statements of the prior period should not be repeated.
Exceptions[edit]
Because the issuance of a going-concern opinion is feared to be a self-fulfilling prophecy, auditors may be reluctant to issue one. A going-concern opinion may lower stockholders’ and creditors’ confidence in the company; ratings agencies may then downgrade the debt, leading to an inability to obtain new capital and an increase in the cost of existing capital. In 1978, the AICPA formed an independent commission (the Cohen Commission) that issued a report expressing this sentiment:
Creditors often regard a subject to qualification as a separate reason for not granting a loan, a reason in addition to the circumstances creating the uncertainty that caused the qualification. This frequently puts the auditor in the position, in effect, of deciding whether a company is able to obtain the funds it needs to continue operating. Thus, the auditor’s qualification tends to be a self-fulfilling prophecy. The auditor’s expression of uncertainty about the company’s ability to continue may contribute to making it a certainty.
The fear is that a going-concern opinion can hasten the demise of an already troubled company, reduce a loan officer’s willingness to grant a line of credit to that troubled company, or increase the point spread that would be charged if that company were granted a loan. Auditors are placed at the center of a moral and ethical dilemma: whether to issue a going-concern opinion and risk escalating the financial distress of their client, or not issue a going-concern opinion and risk not informing interested parties of the possible failure of the company. The hope is that issuing a going-concern opinion might promote timelier rescue activity.
Another, more troubling reason that auditors might fail to issue a going-concern opinion has been alluded to by the mainstream media in the WorldCom and Enron business failures: lack of auditor independence. Management determines the auditor’s tenure and remuneration. The threat of receiving a going-concern modification may send management to another auditor, in a phenomenon referred to as “opinion shopping.” Moreover, in an extreme case of a self-fulfilling prophecy, if the client does go bankrupt, the auditor loses future audit fees. This fear of losing future fees could compromise the auditor’s ability to render an unbiased opinion on a client’s financial statements.
The Private Securities Litigation Reform Act of 1995 made it much more difficult for a plaintiff to bring suit successfully against a company’s auditors. While the act did codify as law the reporting requirements of SAS 59, it also made it more difficult for a plaintiff’s attorneys to successfully pursue class-action litigation against auditors. Furthermore, in cases where auditors did fail to modify their audit opinions in accordance with SAS 59, the damage awards were limited to proportionate liability. When comparing the potential costs of issuing a going-concern opinion (hastening the demise of the client; losing audit fees) to the costs of not issuing a going-concern opinion (litigation), the result of the act was essentially to tip the scales in favor of not issuing a going-concern opinion. Since the act was passed, high-profile litigation citing the auditors’ failure to issue a going-concern opinion, such as the class-action lawsuits by Kmart’s shareholders against PricewaterhouseCoopers, and Adelphia’s against Deloitte & Touche, has been drastically reduced.
The most critical reason that auditors might fail to issue a going-concern opinion, however, could be a fundamental misunderstanding of the assumption itself.
Use in risk management[edit]
If a public company and a private company report that its auditors have doubts about its ability to continue as a going concern, investors may take that as a sign of increased risk, although an emphasis of matter paragraph in an audit report does not necessarily indicate that a company is on the verge of insolvency.[11] Despite this, some fund managers may be required to sell the stock to maintain an appropriate level of risk in their portfolios. A negative judgment may also result in the breach of bank loan covenants or lead a debt rating firm to lower the rating on the company's debt, making the cost of existing debt increase and/or preventing the company from obtaining additional debt financing. Because of such responses to expressed concerns by auditors, in the 1970s, the American Institute of Certified Public Accountants' Cohen commission concluded that an auditor's expression of uncertainty about the entity's ability to continue as a going concern "tends to be a self-fulfilling prophecy. The auditor's expression of uncertainty about the company's ability to continue may contribute to making its failure a certainty."[12] Businesses should also communicate with business advisors as well as their auditors in the time of trouble. Communication can let advisors and auditors help when needed. They can help business review their internal risk management along with other internal controls.
See also[edit]
[Source 2012 PCAOB Survey[13]] If it is concluded by either the independent auditor, or management or both that the company may not be a going concern, what disclosures should be provided to investors?
A reasonably detailed discussion of the company's ability to generate sufficient cash to support its operations during at least the twelve months from the date of the financial statements. Expected courses of action that bear on financial flexibility of the company such as:
[Note: Search for this discussion in three locations: Auditor's report, Management discussion and analysis and Notes to financial statements. The going concert opinion is forward looking, therefore its highly suggested that 10-K and 10-Q reports be searched on the term "Risk Factor" for important forward looking risk disclosures. For abbreviated background see: Reg S-K Item 503 and 10-K Risk Factors]
New borrowings. (See topics such as Financial distress, Distressed lending, Death spiral financing, Factoring, debt restructuring, Debt, Loan, Money markets)
Raising of new capital. (See Capital market, Financial capital)
Liquidating of assets. (See Liquidation value, Fire sale)
Reducing costs. (See Cost reduction)
Reducing dividends. (See Dividend)
Reducing levels of services or products. (See Restructuring, Layoff)
Filing for bankruptcy
Going concern status is typically tightly related to, and intertwined with, an issuers deteriorating credit rating(s)
Corporate credit ratings
Credit rating agency and Criticism
Concentration of large firms issuing going concern opinions has been raised as a systemic risk. See Big Four (audit firms) PwC, Deloitte, Ernst & Young, and KPMG
Concentration of large firms issuing credit opinions has also been raised as a systemic risk. See Big Three (credit rating agencies) Standard & Poor's, Moody's Investor Service, and Fitch Ratings
Going concern status often triggers a technical default. See discussion at Types of Default. This can mean unused lines of credit and Unsecured debt facilities dry up.
Going concern status may become a self fulfilling prophecy
References[edit]
Jump up ^ William, Hahn (February 2011). "Going-Concern Assumption: Its Journey into GAAP". The CPA Journal: 26–28.
Jump up ^ Accounting Principles. "Learn Accounting Online for Free". Retrieved 13 November 2012.
Jump up ^ International Auditing and Assurance Standards Board (2009). Audit Considerations In Respect of Going Concern In The Current Economic Environment. pp. 1–11.
Jump up ^ "The Going Concern Principle". Retrieved 13 November 2012.
Jump up ^ International Standard on Auditing (2008). Going Concern.
Jump up ^ INTERNATIONAL STANDARD ON AUDITING 570 GOING CONCERN. pp. 547–561. Missing or empty |title= (help)
Jump up ^ Venuti, Elizabeth (May 2004). "The Going-Concern Assumption Revisited: Assessing a Company's Future Viability". The CPA Journal.
Jump up ^ "The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern". AU Section 341. 2002.
Jump up ^ Venuti, Elizabeth (May 2004). "The Going-Concern Assumption Revisited: Assessing a Company's Future Viability". The CPA Journal.
Jump up ^ "The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern". AU Section 341. 2002.
Jump up ^ "Don't Panic". Accountancy: 85–87.
Jump up ^ Venuti, Elizabeth (May 2004). "The Going-Concern Assumption Revisited: Assessing a Company's Future Viability". The CPA Journal.
Jump up ^ "PCAOB Working Group: Going Concern". PCAOB. Retrieved 27 January 2013.
External links[edit]
What is a 'going concern' in Accounting (Peter Baskerville).
March 2012 PCAOB Investor Advisory Group Meeting, see Working Group: Going Concern PCAOB Advisory Group Meeting
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