Episode 103: Going concern: disclosure relating to material uncertainty about an entity’s ability to continue as a going concern

Given all that has happened in 2020 and the continuing uncertainty in 2021 arising from the global pandemic, we expect that investors are going to be looking at how companies and auditors are comfortable that a going concern basis of accounting is appropriate and the disclosures around it.  Katie Woods and Jamie Shannon discuss disclosures and judgements relating to material uncertainty about an entity’s ability to continue as a going concern.