The going concern principle of entities in accounting regulations
The principle of going concern is one of the fundamental concepts in accounting. Under this rule the enterprise management prepares financial statements on the assumption that there is neither intention nor the necessity to liquidate or significantly reduce the scale of business activity now or in t...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
WSB University in Torun
2012-12-01
|
| Series: | Torun Business Review |
| Subjects: | |
| Online Access: | https://tbr.wsb.torun.pl/index.php/journal/article/view/221 |