Covid-19 e continuità aziendale: effetti sul bilancio dopo il lockdown

Translated title of the contribution: [Autom. eng. transl.] Covid-19 and business continuity: effects on the financial statements after the lockdown

Claudia Mezzabotta*

*Corresponding author

Research output: Contribution to journalArticlepeer-review

Abstract

The article deals with recent changes in laws and regulations in Italy as far as the analysis of the compliance to the going concern basic principle of financial accounting of 2019 and 2020 financial statements is concerned and with the possible distortions to the true and fair view of the economic and financial stance of limited liability companies normally provided by their annual accounts.
Translated title of the contribution[Autom. eng. transl.] Covid-19 and business continuity: effects on the financial statements after the lockdown
Original languageItalian
Pages (from-to)5-14
Number of pages10
JournalBILANCIO E REVISIONE
Volume2020
Publication statusPublished - 2020
Externally publishedYes

Keywords

  • contabilità
  • continuità aziendale
  • going concern

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