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Balance Sheet

Physical Risks – How Extreme Weather Conditions and High Temperatures Financially Impact the P&L and Balance Sheet of Companies

Johannes Hofinger, Sandra Reich October 31, 2024

This article was published in full in the July/August 2024 issue of Corporate Finance magazine, Fachmedien Otto Schmidt. Abstract Physical risks and their consequences have been increasingly present in the media in recent months: All […]

File with various registers, including "Audit", for which the going concern principle is an important principle.

The Going Concern Principle and its Significance for Accounting and Auditing

Prof. Dr. Katja Bubmann, Prof. Dr. Wolfgang Zirus October 18, 2017

The Going Concern principle is an important concept in accounting. We provide a definition of the term and explain its significance for accounting and auditing using illustrative examples. Any reasonable accounting rules and regulations contain […]

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Authors

  • Christopher Weilage Portrait
    Prof. Dr. Christopher Weilage

    published 60 articles

  • MBS Prof. Dr. Christian Schmidkonz
    Prof. Dr. Christian Schmidkonz

    published 43 articles

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    Prof. Dr. Hans H. Jung

    published 50 articles

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    Prof. Dr. Gabriella Maráz

    published 34 articles

  • MBS Prof. Dr. Arnd Albrecht
    Prof. Dr. Arnd Albrecht

    published 29 articles

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    Prof. Dr. Marc-Michael Bergfeld

    published 24 articles

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    Prof. Dr. Heiko Seif

    published 23 articles

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    Prof. Dr. Patricia Kraft

    published 19 articles

  • Avatar photo
    Prof. Dr. Wolfgang Zirus

    published 22 articles

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    Prof. Dr. Todd Davey

    published 10 articles

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