What disclosure is required if substantial doubt is not alleviated regarding going concern?

When an entity has substantial doubt about its ability to continue as a going concern, it is essential for the financial statements to disclose management's plans that are intended to mitigate the adverse conditions. This disclosure is vital because it provides stakeholders with insight into how management plans to address the challenges that could affect the organization's continued existence.

This requirement aligns with the principles of transparency and accountability in financial reporting, as stakeholders—such as investors, creditors, and regulatory bodies—need to be informed about the risks the entity faces and the measures management is considering or implementing to alleviate those risks. By providing this information, the financial statements allow users to make informed decisions based on a clearer understanding of potential uncertainties surrounding the entity's future.

Other options do not satisfy the specific requirement for disclosing management's plans to address going concern issues. For instance, merely providing a statement of financial position or information about future profitability does not directly address the concerns over the company's ability to continue operations. Additionally, recognizing all financial losses does not pertain to management's proactive measures or plans to resolve the uncertainty either.