{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/40/#50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-40","subtopic_title":"Going Concern","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Evaluating Conditions and Events That May Raise Substantial Doubt","paragraphs":[{"citation":"205-40-50-1","para":"50-1","html":"
In connection with preparing financial statements for each annual and interim reporting period, an entity's management shall evaluate whether there are conditions and events, considered in the aggregate, that raise substantial doubt about an entity's ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable).
","snippet":"In connection with preparing financial statements for each annual and interim reporting period, an entity's management shall evaluate whether there are conditions and events, considered in the aggregate, that raise subst…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f43347fe5b090a769ba2d080f5693fb76644db7b876a557a09b9aef7e5226385","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-2","para":"50-2","html":"
Ordinarily, conditions or events that raise substantial doubt about an entity's ability to continue as a going concern relate to the entity's ability to meet its obligations as they become due. Accordingly, management's evaluation of an entity's ability to continue as a going concern ordinarily is based on conditions and events that are relevant to an entity's ability to meet its obligations as they become due within one year after the date that the financial statements are issued.
","snippet":"Ordinarily, conditions or events that raise substantial doubt about an entity's ability to continue as a going concern relate to the entity's ability to meet its obligations as they become due. Accordingly, management's …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c6dc7255065e5df922c5dbb689723bc9eedcf42b7cd1b667694ec2e89a312e3","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-3","para":"50-3","html":"
Management's evaluation shall be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued.
","snippet":"Management's evaluation shall be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9178cafbd827399ba89679ab9df69d4ef3b98aee4aa45e0026e1fcb8ebf8bfc7","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-4","para":"50-4","html":"
Management shall evaluate whether relevant conditions and events, considered in the aggregate, indicate that it is probable that an entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued. The evaluation initially shall not take into consideration the potential mitigating effect of management's plans that have not been fully implemented as of the date that the financial statements are issued (for example, plans to raise capital, borrow money, restructure debt, or dispose of an asset that have been approved but that have not been fully implemented as of the date that the financial statements are issued).
","snippet":"Management shall evaluate whether relevant conditions and events, considered in the aggregate, indicate that it is probable that an entity will be unable to meet its obligations as they become due within one year after t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5520e5d7b39df8b70ee6caef038bc114144f045704e313d3be801ce2c1c4efd1","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-5","para":"50-5","html":"
When evaluating an entity's ability to meet its obligations, management shall consider quantitative and qualitative information about the following conditions and events, among other relevant conditions and events known and reasonably knowable at the date that the financial statements are issued:
  1. a
    The entity's current financial condition, including its liquidity sources at the date that the financial statements are issued (for example, available liquid funds and available access to credit)
  2. b
    The entity's conditional and unconditional obligations due or anticipated within one year after the date that the financial statements are issued (regardless of whether those obligations are recognized in the entity's financial statements)
  3. c
    The funds necessary to maintain the entity's operations considering its current financial condition, obligations, and other expected cash flows within one year after the date that the financial statements are issued
  4. d
    The other conditions and events, when considered in conjunction with (a), (b), and (c) above, that may adversely affect the entity's ability to meet its obligations within one year after the date that the financial statements are issued. See paragraph 205-40-55-2 for examples of those conditions and events.
","snippet":"When evaluating an entity's ability to meet its obligations, management shall consider quantitative and qualitative information about the following conditions and events, among other relevant conditions and events known …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b297520a9bd666296dd3e200c6044d00a884eca2b00e143ec3f69de389726d7","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5841b6ab68efeb2bef761eea00d3641ceca41cc9677fd30d634f4ff6d8429cd9","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"block":null,"heading":"Consideration of Management's Plans When Substantial Doubt Is Raised","paragraphs":[{"citation":"205-40-50-6","para":"50-6","html":"
When relevant conditions or events, considered in the aggregate, initially indicate that it is probable that an entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (and therefore they raise substantial doubt about the entity's ability to continue as a going concern), management shall evaluate whether its plans that are intended to mitigate those conditions and events, when implemented, will alleviate substantial doubt about the entity's ability to continue as a going concern.
","snippet":"When relevant conditions or events, considered in the aggregate, initially indicate that it is probable that an entity will be unable to meet its obligations as they become due within one year after the date that the fin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d59e60218e6e2d6478705ca1101d48355cc02f62903247555870272c5a4aa79","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-7","para":"50-7","html":"
The mitigating effect of management's plans shall be considered in evaluating whether the substantial doubt is alleviated only to the extent that information available as of the date that the financial statements are issued indicates both of the following:
  1. a
    It is probable that management's plans will be effectively implemented within one year after the date that the financial statements are issued.
  2. b
    It is probable that management's plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date that the financial statements are issued.
","snippet":"The mitigating effect of management's plans shall be considered in evaluating whether the substantial doubt is alleviated only to the extent that information available as of the date that the financial statements are iss…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a451f5efef9a0151a0370ed36676145719e6ce41bc6ab5efd0c5b9be3c90012d","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-8","para":"50-8","html":"
The evaluation of whether it is probable that management's plans will be effectively implemented within one year after the date that the financial statements are issued shall be based on the feasibility of implementation of management's plans in light of an entity's specific facts and circumstances. Generally, to be considered probable of being effectively implemented, management (or others with the appropriate authority) must have approved the plan before the date that the financial statements are issued. Paragraph 205-40-55-3 provides examples of plans that management may implement and information that management should consider for each plan in evaluating the feasibility of the plans.
","snippet":"The evaluation of whether it is probable that management's plans will be effectively implemented within one year after the date that the financial statements are issued shall be based on the feasibility of implementation…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0dd2dbe1fc8ede9783f39862e20e38ecc629108a7f1e521fe22b289dfeb252c","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-9","para":"50-9","html":"
The mitigating effect of management's plans that are not probable of being effectively implemented within one year after the date that the financial statements are issued shall not be considered in evaluating whether substantial doubt about an entity's ability to continue as a going concern is alleviated.
","snippet":"The mitigating effect of management's plans that are not probable of being effectively implemented within one year after the date that the financial statements are issued shall not be considered in evaluating whether sub…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b87729fd1e74614999c19fa9b766841e47acafe62d22752f27f46def1d418425","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-10","para":"50-10","html":"
As required in paragraph 205-40-50-7, management shall further assess its plans that are probable of being effectively implemented to determine whether it is probable that those plans will mitigate the conditions or events that raise substantial doubt about an entity's ability to continue as a going concern. In this assessment, management shall consider the expected magnitude and timing of the mitigating effect of its plans in relation to the magnitude and timing of the relevant conditions or events that those plans intend to mitigate.
","snippet":"As required in paragraph 205-40-50-7, management shall further assess its plans that are probable of being effectively implemented to determine whether it is probable that those plans will mitigate the conditions or even…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad7c8121df7d516d4d6d4e53ffbc75f4c14d5f34ed56c53688eed775b080b697","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-11","para":"50-11","html":"
A plan to meet an entity's obligations as they become due through liquidation (as defined in Subtopic 205-30 on the liquidation basis of accounting) shall not be considered as part of management's plans in evaluating whether substantial doubt is alleviated even if liquidation is probable of occurring.
","snippet":"A plan to meet an entity's obligations as they become due through liquidation (as defined in Subtopic 205-30 on the liquidation basis of accounting) shall not be considered as part of management's plans in evaluating whe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b3cc8089b01e21a9e6893606ffdd997bc2e47a2d93e5af5e9de7c55b04aa14e","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2be0250db0f8d9fe99742962bd76118eaee3b119cf2218d20f64a832cc8c514a","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"block":null,"heading":"Disclosures When Substantial Doubt Is Raised but Is Alleviated by Management's Plans (Substantial Doubt Does Not Exist)","paragraphs":[{"citation":"205-40-50-12","para":"50-12","html":"
If, after considering management's plans, substantial doubt about an entity's ability to continue as a going concern is alleviated as a result of consideration of management's plans, an entity shall disclose in the notes to financial statements information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the notes):
  1. a
    Principal conditions or events that raised substantial doubt about the entity's ability to continue as a going concern (before consideration of management's plans)
  2. b
    Management's evaluation of the significance of those conditions or events in relation to the entity's ability to meet its obligations
  3. c
    Management's plans that alleviated substantial doubt about the entity's ability to continue as a going concern.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If, after considering management's plans, substantial doubt about an entity's ability to continue as a going concern is alleviated as a result of consideration of management's plans, an entity shall disclose in the notes to interim and annual financial statements information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the notes):
  1. a
    Principal conditions or events that raised substantial doubt about the entity's ability to continue as a going concern (before consideration of management's plans)
  2. b
    Management's evaluation of the significance of those conditions or events in relation to the entity's ability to meet its obligations
  3. c
    Management's plans that alleviated substantial doubt about the entity's ability to continue as a going concern.
","snippet":"If, after considering management's plans, substantial doubt about an entity's ability to continue as a going concern is alleviated as a result of consideration of management's plans, an entity shall disclose in the notes…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f77cb692b9d0bf7cd8f0ab8868a5f8287e343d57c9d970f32298d06c52806ded","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6920f83980d2309e757eb5152fe666c2fef199b9e6e347e76ce81a1c00a2390","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"block":null,"heading":"Disclosures When Substantial Doubt Is Raised and Is Not Alleviated (Substantial Doubt Exists)","paragraphs":[{"citation":"205-40-50-13","para":"50-13","html":"
If, after considering management's plans, substantial doubt about an entity's ability to continue as a going concern is not alleviated, the entity shall include a statement in the notes to financial statements indicating that there is substantial doubt about the entity's ability to continue as a going concern within one year after the date that the financial statements are issued. Additionally, the entity shall disclose information that enables users of the financial statements to understand all of the following:
  1. a
    Principal conditions or events that raise substantial doubt about the entity's ability to continue as a going concern
  2. b
    Management's evaluation of the significance of those conditions or events in relation to the entity's ability to meet its obligations
  3. c
    Management's plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity's ability to continue as a going concern.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If, after considering management's plans, substantial doubt about an entity's ability to continue as a going concern is not alleviated, the entity shall include a statement in the notes to interim and annual financial statements indicating that there is substantial doubt about the entity's ability to continue as a going concern within one year after the date that the financial statements are issued. Additionally, the entity shall disclose information that enables users of the financial statements to understand all of the following in interim and annual reporting periods:
  1. a
    Principal conditions or events that raise substantial doubt about the entity's ability to continue as a going concern
  2. b
    Management's evaluation of the significance of those conditions or events in relation to the entity's ability to meet its obligations
  3. c
    Management's plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity's ability to continue as a going concern.
","snippet":"If, after considering management's plans, substantial doubt about an entity's ability to continue as a going concern is not alleviated, the entity shall include a statement in the notes to financial statements indicating…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5208555443918988efe863e3faf98db94a771134c906e5bb080c1e98262a6569","downloaded_from":"2026-09-09T22:54:21.424Z","last_downloaded_at":"2026-09-09T22:54:21.424Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479710","source_sha256":"b5d7884c86cce265607449fe2b98470c578dc85d36230fe20b630cf70814a3ee"}},{"citation":"205-40-50-14","para":"50-14","html":"
If conditions or events continue to raise substantial doubt about an entity's ability to continue as a going concern in subsequent annual or interim reporting periods, the entity shall continue to provide the required disclosures in paragraphs
205-40-50-12 through 50-13
in those subsequent periods. Disclosures should become more extensive as additional information becomes available about the relevant conditions or events and about management's plans. An entity shall provide appropriate context and continuity in explaining how conditions or events have changed between reporting periods. For the period in which substantial doubt no longer exists (before or after consideration of management's plans), an entity shall disclose how the relevant conditions or events that raised substantial doubt were resolved.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If conditions or events continue to raise substantial doubt about an entity's ability to continue as a going concern in subsequent annual or interim reporting periods, the entity shall continue to provide the required disclosures in paragraphs
205-40-50-12 through 50-13
in those subsequent periods. Disclosures should become more extensive as additional information becomes available about the relevant conditions or events and about management's plans. An entity shall provide appropriate context and continuity in explaining how conditions or events have changed between reporting periods. For the period in which substantial doubt no longer exists (before or after consideration of management's plans), an entity shall disclose how the relevant conditions or events that raised substantial doubt were resolved. The disclosures in this paragraph are required in interim and annual reporting periods.
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