The Grant Thornton International IFRS team has published IFRS Viewpoint – Preparing financial statements when the going concern basis is not appropriate.

The IFRS Viewpoint series provides insights on applying IFRS in challenging situations. Each edition will focus on an area where the standards have proved difficult to apply or lack guidance.

This edition provides guidance on issues encountered when an entity determines that it is not appropriate to prepare its financial statements on a going concern basis.



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