Page 8 - GOING CONCERN AND RELATED ISSUES
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GOING CONCERN AND FACTUAL INSOLVENCY





                 Management’s responsibility (continued…)







            • Whether or not there are events or conditions,


                which may give rise to business risks, that

                individually or in aggregate, may cast doubt on the

                entity’s ability to continue as a GC.



            • What are some examples…?


                    • Financial indicators

                    • Operating indicators


                    • Other indicators


                    • ISA 570 per A3


            • Mitigating factors…?


            • Responsibility after the reporting period (IAS 10)?



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