Are there any doubts, that the financial statements are prepared on a going concern
basis?"
° If material uncertainties related to events or conditions which may cast significant doubt upon the enterprise´s ability to continue as a going concern are known, those uncertainties should be disclosed.
° When the financial statements are not prepared on a going concern basis, that fact should be disclosed, together with the basis on which the financial statements are prepared and the reason why the enterprise is not considered to be a going concern.