30 June 2014

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.

Dowload the Going Concern disclosures in financial statements Report 2014, PDF.