Which of the following is required when disclosing information if substantial doubt exists?

When disclosing information regarding substantial doubt, a statement of substantial doubt is vital because it directly addresses the concerns regarding the entity's ability to continue as a going concern. This requirement is rooted in accounting standards that dictate how uncertainties about an entity’s financial viability must be communicated to users of the financial statements. The disclosure ensures transparency for stakeholders, including investors, creditors, and regulatory bodies, allowing them to make informed decisions based on the potential risks associated with the entity’s operations.

While management's assessment of its quality, a projected timeline for recovery, and the entity's ability to maintain operations provide relevant context, they do not fulfill the critical requirement to explicitly state the existence of substantial doubt. The focus is on clearly articulating the doubt to ensure that it is not just implied or left to interpretation, thereby emphasizing the financial uncertainties facing the entity.