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
| Titolo tradotto del contributo | [Autom. eng. transl.] The 'state of crisis' of the company: features of the case |
|---|---|
| Lingua originale | Italian |
| Titolo della pubblicazione ospite | Crisi d'impresa e ristrutturazione del debito |
| Editor | Luca Francesco Franceschi, Giulio Tedeschi |
| Pagine | 3-12 |
| Numero di pagine | 10 |
| Stato di pubblicazione | Pubblicato - 2014 |
Keywords
- Corporate Crises
- Crisi d'impresa
- Financial distress
- Patologia aziendale
- distressed company valuation