WebIFRS is intended to be applied by profit-orientated entities. These entities' financial statements give information about performance, position and cash flow that is useful to a … WebOct 18, 2024 · Was bedeutet Going Concern? In § 252 Abs. 1 HGB steht der Grundsatz der Unternehmensfortführung gleich an zweiter Stelle, nach dem Grundsatz der Bilanzidentität: „Bei der Bewertung ist von der …
Educational Material on Going Concern - IFRS, global …
WebSeitenthema: "Teilrevision des Postorganisationsgesetzes - POG Erläuternder Bericht zur Eröffnung des Vernehmlassungsverfahrens - UVEK". Erstellt von: Keno Herbst. Sprache: deutsch. WebApr 8, 2024 · When management identifies conditions or events that raise substantial doubt about a company’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. tracey sellors
IFRS Project Preparation of Financial Statements when an …
WebDepending on the company and the sector in which it operates, the expected impact of climate-related risks on the going concern assessment may not yet be material. However, given the rapidly changing circumstances, companies need to consider and monitor this on an ongoing basis. Climate-related risks may have a significant impact on a company ... WebMar 7, 2024 · This IFRS Viewpoint addresses some of the issues that entities will face when doing so. When is a going concern basis not appropriate? IAS 1 states 'When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern. WebIFRS financial statements and the interim reports presented under IAS 34, ‘Interim financial reporting’, that are part ... Financial statements are prepared on a going concern basis, unless management intends either to liquidate the entity or to cease trading, or has no realistic alternative but to do so. ... tracey senno