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Close Call Scenarios: How to Disclose Risks Without Spooking Investors
August 1, 2025by Dr Dawkins Brown
Few areas in financial reporting are as delicate as “close call” going concern scenarios. These situations occur when significant uncertainties exist, but management concludes that the entity can continue as a going concern—often due to mitigating actions such as refinancing plans, cost reductions, or operational turnarounds. The challenge? Striking the right balance between transparent disclosure...
