Home  Journals  International Accounting  43(289) - 2013 November

Analysis of factors causing doubts in continuity of activities and their impact on financial position of organization

Available online: 30 November 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article the factors giving rise to doubt in applicability of entity activities continuity assumption are investigated. The entity activities are considered from the point of view of time period, classification of factors affecting activities continuity according to categories of events in the time period under consideration is suggested. Examples of the factors are made, which effect the applicability of activities continuity, their influence on financial statements, documentation of factors revelation process. Analysis of the main financial coefficients, defining financial state of entity is carried out, according to its result conclusions are drawn about the factors giving rise to doubt in activities continuity.

Keywords: factors, continuity, financial coefficients, working papers, analysis

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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