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When Going Concern Fails: How to Report and Disclose Under IFRS
August 1, 2025by Dr Dawkins Brown
Few moments in corporate reporting carry as much weight as declaring that an entity is no longer a going concern. This decision signals to investors, creditors, and regulators that liquidation or cessation is inevitable. It is also one of the most challenging judgments for management and boards—one that must be communicated with clarity, precision, and...
