CERTYNEX IFRS ACADEMY

Vaustouël has a 31 December year-end. On 25 February, before the accounts are authorised, its shareholders vote to dissolve and liquidate the company. On what basis should the accounts for the year just ended be prepared?

On a going concern basis, with a mere mention of the decision in the notes.

Not on a going concern basis.

On a going concern basis, the decision coming after the end of the year.

On a going concern basis, with a provision for the costs of the coming liquidation.