USA GAAP - Understanding the effects of the Going Concern Assumption

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Hi everyone,

I am looking at a basic intermediate chapter about accounting assumptions, and this question has popped up that I don't know the answer to because I haven't covered any material regarding liquidation or any other causes for the Going Concerned assumption to be dropped.

If the going concern assumption is not made, discuss the differences in the amounts shown in the financial statements for:
Land (I know its the realizable amount)
Unamortized Bond Premium
Depreciation expense on Equipment
Merchandise Inventory (Realizable Amount)
Prepaid Insurance (Realizable Amount)

The book says that the depreciation expense on equipment and unamortized bond premium are not disclosed, but I don't know why. Can someone explain?
 

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