IFRIC Tentative Agenda Decision: Preparation of financial statements when an entity is no longer a going concern

Originally published at: IFRIC Tentative Agenda Decision: Preparation of financial statements when an entity is no longer a going concern | TheAccSense

On 12 February 2021, the IFRS Interpretation Committee (“IFRIC”) issued a tentative agenda decision on the issue relating to the preparation of financial statements when an entity is no longer a going concern. The tentative agenda decision is open for public comments until 14 April 2021. This issue submitted to IFRIC is quite an interesting…