Identyfikacja i klasyfikacja zjawisk zagrażających kontynuacji działalności i ich ujęcie sprawozdawcze
Clasification and Analysis of Threats of Going Concern Assumption and Their Presentation in a Financial Statement
Author(s): Iwona KumorSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: financial statement; going concern; accounting and auditing standards
Summary/Abstract: Purpose – the purpose of this article is the identification and classification events and conditions that may indicate a threat to the continuation of business, their presentation in financial statement according to international and national accounting and auditing standards. Design/Methodology/Approach – the paper used a method of study of literature and analysis of accounting standards. Findings – the result of the consideration presenting in the article is the conclusion that national and international accounting and auditing standards in general identify and classify events and condition that may present a threat to the continuation of business. Originality/Value – classification of the manifestations of threats to going concern caused by national and in-ternational accounting and auditing standards as well as in the proposals on how to apply financial analysis methods and bankruptcy prediction methods to assess the threats to the continuation of business.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 80 (2)
- Page Range: 449-456
- Page Count: 8
- Language: Polish