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Going concern

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
October 2022
Law Stated At:
1 January 2022
Chapter 4: The Elements of Financial Statements Guidance issued by the Financial Reporting Council on going concern Guidance on going concern assessments and disclosures Assessing going concern Key focus areas Auditor’s responsibilities over the going concern assessment Disclosures Going concern basis is appropriate Going concern basis is appropriate but material uncertainties exist Going concern basis is not appropriate ...

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