Postulato della continuità aziendale e normativa di riferimento

Translated title of the contribution: [Autom. eng. transl.] Business continuity postulate and reference legislation

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The contribution frames the issue of business continuity and the continuous monitoring of the persistence of the going concern requirement through the tools and subjects in charge of the control system. The comparison between the provisions of the Civil Code, the national and international accounting standards, of documents issued by the Bank of Italy, Consob and the auditing principle 570, allows us to define a framework in which to root the concept of continuity, also taking into account of the consequences deriving from the recent introduction of the Crisis and Insolvency Code.
Translated title of the contribution[Autom. eng. transl.] Business continuity postulate and reference legislation
Original languageItalian
Title of host publicationManuale di revisione legale. Logiche e strumenti
EditorsAM Fellegara
Pages45-60
Number of pages16
Publication statusPublished - 2020

Keywords

  • Codice della Crisi
  • Continuità aziendale
  • Insolvenza
  • Principio di revisione 570

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