The going concern assumption is a fundamental principle in the preparation of financial statements. The assessment of an entity’s ability to continue as a going concern is the responsibility of the entity’s management. Valuation of assets typically assume that they are used in the business to generate revenue; if the business is not a going concern valuation will usually be much different. This would impact the view of most stakeholders of the company
Sottoriva, C., Lo 'stato di crisi' dell'impresa: lineamenti della fattispecie, in Franceschi, L. F., Tedeschi, G. (ed.), Crisi d'impresa e ristrutturazione del debito, Vita e Pensiero, Milano 2014: 3- 12 [http://hdl.handle.net/10807/60123]
Lo 'stato di crisi' dell'impresa: lineamenti della fattispecie
Sottoriva, Claudio
2014
Abstract
The going concern assumption is a fundamental principle in the preparation of financial statements. The assessment of an entity’s ability to continue as a going concern is the responsibility of the entity’s management. Valuation of assets typically assume that they are used in the business to generate revenue; if the business is not a going concern valuation will usually be much different. This would impact the view of most stakeholders of the company
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