IAS 1 Presentation of Financial Statements requires management
to assess a company’s ability to continue as a going concern. The
going concern assessment needs to be performed up to the date on
which the financial statements are issued. The assessment relates
to at least the first twelve months after the Statement of
Financial Position date, or after the date the financial statements
will be signed, but the timeframe might need to be extended.
Material uncertainties, for example, the coronavirus effects...