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Going concern guidance

Solid guidance for Company Directors faced with the impact of COVID-19 on the publication and filing of accounts under the going concern concept (in other words, how accounts look to the future as well as the past) has been made available by two leading trade bodies.

Written collaboratively between the Institute of Accountants (ICAS) and the Institute of Chartered Accountants in England & Wales (ICAEW), the guide is aimed primarily at the owners and directors of small and medium-sized businesses. The guide explains why it is important to assess the viability of your business for
the purposes of your accounts and outline some factors to consider when making this assessment.

The guide can be found here.

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