持续经营（Going Concern）是财务报告的重要基础。本文结合 AASB 101 和 AASB 110，介绍持续经营评估要求、关键风险因素及企业应关注的披露义务，帮助企业提升财务报告透明度。

Going concern is a fundamental assumption in financial reporting. Learn how AASB 101 and AASB 110 guide management’s assessment of business continuity, key risk indicators, and disclosure obligations to support transparent and reliable financial reporting.

Whether it is detailing climate-related financial risks, GHG emission metrics, and strategies, or compliantly declaring "no material risks," accurately understanding regulatory expectations is crucial. Proactive planning today is the key to seamless compliance and sustainable growth tomorrow.