IFR Bulletins focus on the latest developments in international financial reporting.
IFR Bulletin 1 | 2021
In this issue:
Going Concern–Ifrs Foundation Publishes Guidance On Disclosures
In the current stressed economic environment, going concern assessments may require a greater degree of judgement than usual.
The IFRS Foundation has published educational material which highlights specific going concern disclosure requirements and overarching disclosure principles of IAS 1 Presentation of Financial Statements.