FMA’s ongoing ‘going concern’ concerns
Latest Financial Statements Monitoring Insights report highlights several areas of reporting concerns for the market regulator.
FMA audit, financial reporting and climate-related disclosures head Jacco Moison.
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Companies are delaying reporting financial statements to avoid flagging potential issues around their ability to continue as a 'going concern', the Financial Markets Authority has found.
The practice has led to investors in some companies not being properly informed of an entity’s financial
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