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Evaluating going concern

Going concern is the fundamental assumption that an entity will continue to operate in the foreseeable future. Understanding whether an entity is a going concern is a key concern for management, investors and auditors. Stakeholders want to understand how viable and resilient an entity is to current and future stresses.

Topics

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Managing and forecasting cash

Guidance on managing cash and producing cash flows and forecasting.

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Director responsibilities

Guidance on going concern, strategic finance, and resilience planning for directors.

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Preparing financial statements

Guidance on the going concern concept for preparers of accounts.

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Auditing going concern

Guidance on testing going concern for auditors.

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Understanding going concern

Guidance to help investors and other users of accounts understand going concern.

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Resilience and viability in Financial Services

Guidance on the measures banks are subject to in order to ensure they are resilient and viable in the long-term, as well as a going concern.

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