The purpose of this factsheet is to provide guidance on going concern within statutory financial statements. This factsheet will consider the provisions within
the Companies Act 2006 and the accounting and disclosure requirements within the related accounting regulations, FRS 18 Accounting policies, Financial Reporting Standard for Smaller Entities 2008 (FRSSE2008), FRSSE 2015 and Financial Reporting Standard 102 (FRS 102) The Financial Reporting Standard
Applicable in the UK and Republic of Ireland.
