Going concern considerations - a guide for IFRS reporters
In this guide we summarise management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS. The guide focuses on the
requirements set out in accounting standards. It does not cover any reporting obligations that the entity may be subject to based on size, jurisdiction or listing status.
Continue reading
This content is not freely available. To access '' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
Corporate Reporting Faculty
Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..