Going Concern Uncertainty: What Do Firms Disclose?

Author:

Bradbury Michael1,Fargher Neil2,Potter Brad3,Taylor Stephen4

Affiliation:

1. Massey University

2. Australian National University

3. University of Melbourne

4. University of Technology Sydney

Publisher

Wiley

Subject

Accounting

Reference54 articles.

1. COVID-19 and the United States financial markets’ volatility

2. Australian Accounting Standards Board (AASB)2015 AASB 101:Presentation of Financial Statements AASB. Available at:https://www.aasb.gov.au/admin/file/content105/c9/AASB101_07‐15.pdf accessed 3 July 2022.

3. Australian Accounting Standards Board (AASB)2018 AASB 110:Events after the Reporting Period AASB May. Available at:https://www.aasb.gov.au/admin/file/content105/c9/AASB110_08‐15_COMPdec17_01‐18.pdf accessed 3 July 2022.

4. Australian Accounting Standards Board (AASB)2021 AASB Staff Paper:Going Concern Disclosures: A Case for International Standard‐Setting AASB. Available at:https://www.aasb.gov.au/media/nbzbbg2x/sp_goingconcerndisclosures_10‐21.pdf accessed 3 July 2022.

5. Australian Accounting Standards Board and the Australian Auditing and Assurance Standards Board (AASB and AuASB)2020 The Impact ofCOVID‐19 on Going Concern and Related Assessments:A Joint Publication by theAASB and AuASB May. Available at:https://www.aasb.gov.au/admin/file/content102/c3/AASB‐AUASB_TheImpactOfCOVID19_05‐19.pdf accessed 3 July 2022.

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