Propozycja identyfikacji i klasyfikacji zagrożeń w ocenie zasadności przyjęcia założenia o kontynuacji działalności w jednostkach
Proposal for identification and classification of threats in assessing the validity of the going concern assumption

Summary/Abstract: The basic assumption on which financial statements are drawn up is the going concern concept. This paper discusses the issues of identification and classification of financial and non-financial events and conditions that may present a threat to the continuation of business. It indicates a gap in the way of defining, classifying and identifying threats. It also provides a list of areas of risk that need to be analyzed in a business entity. The paper presents results of research carried out in 2013 in business enterprises to investigate the analysed areas of risk to continuation of business activity. The research methods adopted in the study include analysis of the literature of the subject, a review of legislative acts and international accounting and auditing standards, and inference.

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