If New Events or Conditions Indicate That the Entity Will

If new events or conditions indicate that the entity will not be able to continue as a going concern,the entity must:

A) treat this as an adjusting event and adjust the affected accounts in the financial report.
B) treat this as a non-adjusting event and discloses the reason for the breach of the going concern assumption.
C) prepare its financial report on a going concern basis and ask the auditor to indicate in the opinion the breach of the going concern basis.
D) disclose the assets and liabilities in the statement of financial position on a liquidation basis.