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.
| Titolo tradotto del contributo | [Autom. eng. transl.] Covid-19 and business continuity: effects on the financial statements after the lockdown |
|---|---|
| Lingua originale | Italian |
| pagine (da-a) | 5-14 |
| Numero di pagine | 10 |
| Rivista | BILANCIO E REVISIONE |
| Volume | 2020 |
| Stato di pubblicazione | Pubblicato - 2020 |
| Pubblicato esternamente | Sì |
Keywords
- contabilità
- continuità aziendale
- going concern