Munich Business School Insights
Discover our Programs 
  • English
  • News
  • Faculty & Research
  • Campus Life
  • Semester Abroad
  • Alumni Success Stories
  • Career
  • Guide for Students

Finnacial Statement

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 […]

MBS Tags

Sustainability Ranking Master International Business Semester Abroad Partner University Study Abroad Start-up Munich Alumni Leadership Interview Bachelor International Business Innovation Family Firm Studium Career Digitization Conference Entrepreneurship China Family Firms Bachelor Happiness Research Digitalization MBA Doctor of Business Administration Digital Transformation MBA General Management Family Business

Explore MBS

  • MBS ALDI SÜD

    MBA Students Take Field Trip to ALDI SÜD Regional Distribution Center

    April 12, 2019
  • Recruiting @ MBS – BearingPoint

    Recruiting @ MBS: BearingPoint

    March 23, 2018
  • MBS Jack Nasher

    MBS Professor Dr. Jack Nasher Interviewed on German Coalition Talks

    November 8, 2017
  • MBS Prof. Dr. Jack Nasher

    Money Magazin Article feat. MBS Professor Jack Nasher: When Is the Best Time to Ask for a Raise?

    January 17, 2019
  • MBS Outdoor Days 2018

    Outdoor Days 2018 – a New Semester Is Underway

    September 6, 2018

Authors

  • Christopher Weilage Portrait
    Prof. Dr. Christopher Weilage

    published 60 articles

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

    published 43 articles

  • Avatar photo
    Prof. Dr. Hans H. Jung

    published 50 articles

  • Avatar photo
    Prof. Dr. Gabriella Maráz

    published 34 articles

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

    published 29 articles

  • Avatar photo
    Prof. Dr. Marc-Michael Bergfeld

    published 24 articles

  • Avatar photo
    Prof. Dr. Heiko Seif

    published 23 articles

  • Avatar photo
    Prof. Dr. Patricia Kraft

    published 19 articles

  • Avatar photo
    Prof. Dr. Wolfgang Zirus

    published 22 articles

  • MBS Prof. Dr. Jack Nasher
    Prof. Dr. Jack Nasher

    published 10 articles

  • PROGRAMS
  • Bachelor International Business
  • Master International Business
  • Master International Business | Finance
  • Master Sports Business and Communication
  • Master Innovation and Entrepreneurship
  • Master International Marketing and Brand Management
  • MBA General Management
  • Doctor of Business Administration
  • –
  • SERVICES
  • Career Center
  • International Center
  • Alumni Relations
  • Services for Companies
  • –
  • MY MBS
  • Virtual Campus
  • Webmail
  • PREPATORY PROGRAMS
  • Pre-Bachelor
  • Pre-Master
  • –
  • INTERNATIONAL
  • Outgoing Exchange
  • Incoming Exchange
  • International Center
  • –
  • MORE
  • Jobs at MBS
  • UNIVERSITY
  • About Munich Business School
  • MBS Events
  • Research and Teaching
  • Directions & Contact
  • –
  • FOR COMPANIES
  • –
  • EXECUTIVE EDUCATION
  • –
  • LEGAL
  • Imprint
  • Privacy Policy
  • Cookie-Settings
CONTACT

+49(0)89 547678-0
info@munich-business-school.de
Elsenheimerstraße 61
80687 München
Germany

Copyright © Munich Business School