Balance Sheet Archives - Munich Business School Insights

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 […]