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Navigating Going Concern in 2025: Disclosure, Judgement, and IFRS Updates
July 31, 2025by Dr Dawkins Brown
In an era of heightened market volatility and regulatory transformation, assessing whether an entity remains a going concern is more than a compliance exercise—it’s a cornerstone of financial integrity. The decision influences how financial statements are prepared and what disclosures are communicated to stakeholders. Recent updates to IFRS Accounting Standards and the International Standards on...
