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Going Concern

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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    Prof. Dr. Todd Davey

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