Going concern
Filing comparison
DIANA SHIPPING INC. no longer discloses a going-concern conclusion
Substantial doubt about ability to continue as a going concern → No going-concern disclosure
Indicators of impairment include, but are not limited to, significant deterioration in the investee’s financial condition, adverse changes in its industry or market environment, or a decline in its ability to continue as a going concern. If an impairment is identified, the Company estimates the investment’s fair value, and any difference between the carrying amount and fair value is recognized as an impairment loss in earnings. z) Contracts in entity’s equity: The Company evaluates contracts that may be settled in the Company’s common shares, including warrants and pre-funded warrants, under…
Evidence
- Blank check
- No
- Comparable
- Yes
- Current state
- none
- Current state label
- No going-concern disclosure
- Direction
- eased
- Located in
- filing body
- Prior filed
- 2025-03-21
- Prior form
- 20-F
- Prior state
- substantial_doubt
- Prior state label
- Substantial doubt about ability to continue as a going concern
- Source
- ASC 205-40 going-concern note comparison
- Why
- Disclosure about the company's ability to continue as a going concern changed compared with its previous report.