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
| Translated title of the contribution | [Autom. eng. transl.] The 'state of crisis' of the company: features of the case |
|---|---|
| Original language | Italian |
| Title of host publication | Crisi d'impresa e ristrutturazione del debito |
| Editors | Luca Francesco Franceschi, Giulio Tedeschi |
| Pages | 3-12 |
| Number of pages | 10 |
| Publication status | Published - 2014 |
Keywords
- Corporate Crises
- Crisi d'impresa
- Financial distress
- Patologia aziendale
- distressed company valuation
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