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From IAS 1 to IAS 8: What the Shift Means for Going Concern Disclosures
July 31, 2025by Dr Dawkins Brown
The recent changes introduced by IFRS 18 represent more than a technical reshuffle—they reflect a broader evolution in financial reporting transparency. One of the key updates is the relocation of going concern requirements from IAS 1, Presentation of Financial Statements, to IAS 8, Basis of Preparation of Financial Statements. While the fundamental principles of going...
