The Principle Of Business Continuity In Terms Of Financial Audit

@inproceedings{Tama2012ThePO,
  title={The Principle Of Business Continuity In Terms Of Financial Audit},
  author={Attila Szora Tamaș and Joldos Ana-Maria and Iulian Bogdan Dobra and Turta Irina},
  year={2012}
}
Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore, if the financial statements are not prepared on a businesscontinuity issue. the reasons behind its failure must be submitted. Entity's management isresponsible to evaluate based on the information held… Expand

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