When substantial doubt is alleviated, which disclosure is NOT required?

When substantial doubt about an entity's ability to continue as a going concern is alleviated, certain disclosures become necessary to ensure that users of the financial statements are properly informed about the circumstances surrounding that doubt and how it has been addressed.

The correct answer indicates that the date when the financial statements will be issued is not a required disclosure in this context. This is because, while the issuance date is relevant to the timing of financial reporting, it does not directly relate to the alleviation of substantial doubt regarding the entity's ability to continue as a going concern. The focus of required disclosures is on how the doubt was raised, management's plans to mitigate that doubt, and management’s assessment of any relevant conditions.

On the other hand, management’s plans to alleviate the substantial doubt, the primary conditions or events that raised that doubt, and management’s evaluation of the significance of those conditions are all essential to provide stakeholders with a comprehensive understanding of the situation. They help users assess the entity's future viability and the adequacy of the response to previously identified risks.