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dc.contributor.authorSenokosova, Olga Vladimirovna
dc.identifier.citationSenokosova, O. V. Issues of assessing the going concern when investing in active entity / O. V. Senokosova // Инновации: от теории к практике : сборник научных статей VIII Международной научно-практической конференции, Брест, 21–22 октября 2021 г. / Министерство образования Республики Беларусь, Брестский областной исполнительный комитет, Брестский научно-технологический парк, Брестский государственный технический университет ; редкол.: В. В. Зазерская [и др.]. – Брест : БрГТУ, 2021. – С. 275–278.
dc.description.abstractIn the context of a rapidly changing external and internal economic environment, the issues of assessing the con-tinuity of the activities of organizations acquire particular relevance. The responsibility for assessing the going concern rests with the auditors who audit the annual financial statements. This issue is also relevant for investors, since it makes no sense to invest in a business that will soon cease to exist. International financial reporting standards and the legislation of the Republic of Belarus provide for the applica-tion of the following approaches for assessing continuity: standard approach; an approach based on the principle of eco-nomic cyclicality; approach based on the concept of financial sustainability; approach based on the concept of solvency; risk-based approach; scenario approach. The article analyzes the main approaches to assessing the continuity of an organization's activities and gives a characteristic to each of them. Recommendations for improving the methods of assessing business continuity are given.
dc.subjectgoing concern
dc.subjectthe concept of solvency
dc.subjectfinancial stability
dc.titleIssues of assessing the going concern when investing in active entity
dc.typeНаучный доклад (Working Paper)

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