Going concern – basis other than going concern
This guide was last updated in August 2021 and is based on the relevant laws and regulations that apply as at 1 August 2021.
This guide is designed to explain the main changes that are needed to the audit report of a company where application of the going concern basis of accounting is not considered appropriate. It does not seek to explain every difference, just the key areas to consider.
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The following ICAEW guides and articles may also be helpful:
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