Financial Statements

Going-Concern Warning

Definition

What is Going-Concern Warning?

A disclosure indicating substantial doubt about an entity's ability to continue operating.

Example in practice

The auditor highlights debt maturities and insufficient cash.

Keep learning

Income generated from selling goods or services before expenses are deducted.

The percentage increase or decrease in revenue over a period.

Direct costs attributable to goods or services sold during a period.

Gross profit expressed as a percentage of revenue.

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