What is the impact of COVID-19 on your going concern assessment? has been saved
What is the impact of COVID-19 on your going concern assessment?
Impacts of economic uncertainty on going concern
As Australia faces continuing uncertainty in relation to both the health and economic impacts of COVID-19, directors are rightly concerned about how their companies will be affected and what they have to do fulfil their obligations under the Corporations Act 2001, specifically as it relates to the going concern assessment.
Published: July 2020
Financial reporting considerations for directors, trustees and executives
COVID-19 and expected credit losses