CERTYNEX IFRS ACADEMY

When finalising the accounts for 2026, the management of Aube SA decided to liquidate the entity in the first half of 2027 and acknowledges that there is no realistic alternative (case facts). How must the financial statements for 2026 be prepared?

On a going concern basis, a note on the decision to liquidate being enough to inform users.

Without the going concern assumption, because management intends to liquidate the entity.

On a going concern basis, as long as the entity's assets exceed its liabilities at the closing date.

On a going concern basis, until the legal date of dissolution of the entity.