Going Concern - AASB

Date recorded:

At its meeting on June 6-7, 2022, the AASB discussed issues related to the IAASB’s project to revise ISA 570. Key issues discussed included: (i) the timeline over which the going concern assessment is made; and (ii) transparency about going concern in the auditor’s report.

Review the Executive Summary on the AASB's Web site.

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