Going concern assessment requires disclosure and remeasurement of assets if the going concern basis is inappropriate. Management must assess and disclose the entity's going concern status; if the going concern basis is inappropriate, disclose that conclusion, the basis of preparation and reasons, measure assets at net realizable or liquidation values rather than historical cost, and recognise differences in profit or loss. The assessment must consider all available future information for at least twelve months, including profitability, debt repayment schedules and sources of replacement financing.