Walk the Going-Concern Escalation
Escalate a potential going-concern issue using evidence, uncertainty, and disclosure discipline.
Sign-off week The 13-week cash forecast bottoms at $420K of headroom while payroll is $3.8M. Two major renewals are still unsigned. The team must neither bury the risk nor turn uncertainty into panic. Going-concern discipline Evidence -> plan feasibility -> disclosure conclusion A liquidity signal becomes reportable when evidence and management plans show material uncertainty or significant judgment users need to understand. Hope Assume renewals close The conclusion is reviewable because assumptions and uncertainty are visible. Disclosure follows the uncertainty that exists at reporting date plus evidence available before authorization. 01 Signal 02 Plans 03 Conclusion Read the signal Decision…
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