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maam i wanted to understand exactly why do we have to review all documents and correspondences that are “post-yr end” when assessing if GC assumptions are reasonable?
like my kit states that review “post-yr end management accounts and confirm that it is inline with cash flow forecasts”, “review post yr end supplier corresspondence if credit limits have been reduced”…
Because going concern is an assumption about the future:
https://opentuition.com/topic/gc-disclosures
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