ICAEW publishes going concern considerations guide for FRS 105 reporters
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.
