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  • Writer's pictureThomas Tsang

Going concern

If there exist events or conditions which may cast significant doubt on going concern, disclosure shall be made and EOM in auditor’s report.


if two financial years issued together, the goi concern on the earlier year no longer relevant as the company continue until the latest financial year. There is no doubt on going concern on tearlier year.


on that date the latest account of the company is the latest one.

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