Going Concern – To trade or not to trade
David McGarry
The impact of COVID 19 has, and will continue to have for the foreseeable future, a fundamental impact on Irish business. With that being said, the duties and obligations imposed on Company Directors under Company Law and Accounting standards as it relates to Going Concern have not, to date, changed as a result of the pandemic and the purpose of this article is to provide a timely reminder of the extent of these duties and obligations, and more importantly establish what are the practical steps that directors can take to protect themselves and their businesses, particularly where the ultimate out turn may be that a business cannot ultimately survive as a going concern.
More information can be found in the article linked below;

Going Concern: To trade or not to trade

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