Part A In an article published in The Australian on 4 May 2021, it was noted that the company named as the ‘ABC Group’ reported a big loss equal to $595 million and negative net assets of $75 million. The company seems insolvent and unable to pay all of its liabilities if they fall due. The auditors did not qualify the financial statements, nor challenge the directors on their assertion that the company was a going concern. Requirement: Discuss the implications for the company’s financial statements preparation and presentation if the company is not considered to be a going concern? Use the conceptual framework concept and general-purpose financial statements requirement given the evidence provided above?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Part A In an article published in The Australian on 4 May 2021, it was noted that the company named as the ‘ABC Group’ reported a big loss equal to $595 million and negative net assets of $75 million. The company seems insolvent and unable to pay all of its liabilities if they fall due. The auditors did not qualify the financial statements, nor challenge the directors on their assertion that the company was a going concern. Requirement:

  • Discuss the implications for the company’s financial statements preparation and presentation if the company is not considered to be a going concern? Use the conceptual framework concept and general-purpose financial statements requirement given the evidence provided above?
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