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Going Concern disclosures in financial statements

 

The purpose of this report is to inform market participants of the findings of our review and highlight areas of concern. It also:

  • reminds directors of the importance of the going concern assumption when preparing accounts using New Zealand GAAP and disclosure requirements
  • considers the requirements of New Zealand Auditing standards and whether the audit opinion is in compliance with these standards.

Going Concern disclosures in financial statements 2014.pdf (598 kB)