Caribbean AccountantCaribbean Accounting FirmCaribbean Advisory firmCaribbean advisory servicesCaribbean AI EcosystemCaribbean audit firmCaribbean Business Insights
Going Concern and Material Uncertainty: Strengthening Transparency in Financial Reporting
September 10, 2025by Dr Dawkins Brown
The concept of going concern is a cornerstone of financial reporting. Financial statements are generally prepared on the assumption that the entity will continue operating for the foreseeable future. When this assumption is in doubt, the implications for investors, regulators, and creditors are significant. In April 2025, the IASB and IFRS Foundation staff published new...
