KPMG professionals discuss when substantial doubt exists about a company’s ability to continue as a going concern, how to assess the mitigating effects of management’s plans, and the resulting financial reporting implications.
- All companies
- Going concern assessment overview
- Step 1: Assess whether substantial doubt is raised
- Step 2: Assess whether substantial doubt exists
- Other considerations
Subscribe to our newsletter
Receive timely updates on accounting and financial reporting topics from KPMG.
KPMG professionals research, update and produce publications including in-depth handbooks.
Use our Accounting Research Online website for financial reporting resources.