Lo 'stato di crisi' dell'impresa: lineamenti della fattispecie

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 compan