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Understanding going concern

On this page we provide guidance designed to help users and other stakeholders better understand the concept of going concern and the associated disclosures made by management and auditors.
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Join the Corporate Reporting Faculty

Our online content helps you stay up-to-date and meet your continuing professional development needs. By joining the faculty, you will receive our monthly bulletin highlighting current corporate reporting issues and our latest resources. Networking opportunities will enhance your career and contributing to our policy work will support the profession. Membership is open to all.
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