The information and checklist in this document is designed to
assist Boards, Audit Committees and Management of Housing Associations in preparing
financial statements to report on the financial position of their organisation.
In particular, it will assist them in their responsibilities to assess
whether the going concern basis of accounting is appropriate, to consider any
judgements or uncertainties in relation to the future solvency and liquidity
risks for the registered provider, and to provide clear and concise financial
reporting disclosures that meet the statutory and other financial reporting
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Download Housing Associations: Going Concern [pdf]