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Need to know — IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessment

Published on: 21 Jan 2021

This Need to know addresses the educational material Going concern – a focus on disclosure published by the IFRS Foundation in January 2021. The educational material, prepared as part of the IFRS Foundation’s commitment to support stakeholders during the COVID-19 pandemic, highlights existing requirements of IFRS Standards on the assessment of whether the going concern basis of accounting remains appropriate and the disclosures that might be required about that assessment.


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