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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 ...
Going concern
Small Company Financial Reporting
- Edited by:
- Steve Collings
- Publisher:
- Bloomsbury Publishing Plc
- Edition:
- Second edition edition
- Publication Date:
- October 2022
- Law Stated At:
- 1 January 2022
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