ICAEW publishes going concern considerations guide for FRS 105 reporters

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23 Oct, 2020

The Institute of Chartered Accountants in England and Wales (ICAEW) has published a guide on going concern considerations for FRS 105 reporters.

The publication summarises management's responsibilities for assessing going concern and the associated implications for financial reporting in light of COVID-19. 

The guide is available on the ICAEW website.

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