N CORP. Notes to Financial Statements NOTE 2-SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (continued) In August 2014. the FASB issued ASU 2014-15. Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern ("ASU 2014- lc). ASU 2014-15 provides guida