O estudo investiga as raízes epistemológicas do conceito da continuidade (going concern) em contabilidade. Para tanto, foi realizado um ensaio teórico por meio de uma pesquisa bibliográfica, com a interpretação de obras de autores como May (1937), Byrne
Gabriel Moreira Campos
doaj
Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor`s Report
The COVID-19 pandemic had a significant impact on all aspects of life, but also on the financial reporting of companies and on the activity of auditors.
doaj +1 more source
Corporate going-concern report in early pandemic situation: Evidence from Indonesia. [PDF]
Fidiana F, Yani P, Suryaningrum DH.
europepmc +1 more source
Responsible innovation: a going concern [PDF]
With this second issue, the Journal of Responsible Innovation (JRI) is now a “going concern” as they say, demonstrably not a one-off. Inquiries abound.
openaire +1 more source
Analisis Pengaruh Faktor Perusahaan, Kualitas Audit, Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2011) [PDF]
Prediksi pengeluaran opini audit going concern menjadi perhatian tersendiri bagi auditor dan shareholder. Pada saat ini tanggung jawab auditor tidak hanya memeriksa laporan keuangan atau mendeteksi kecurangan dalam laporan keuangan, tetapi juga sanggup ...
, Wahyono, Drs, Ak, MA., Wibowo, Arif
core
Reciprocal control of viral infection and phosphoinositide dynamics
Phosphoinositides, although scarce, regulate key cellular processes, including membrane dynamics and signaling. Viruses exploit these lipids to support their entry, replication, assembly, and egress. The central role of phosphoinositides in infection highlights phosphoinositide metabolism as a promising antiviral target.
Marie Déborah Bancilhon, Bruno Mesmin
wiley +1 more source
INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN
Penelitian ini bertujuan untuk menguji apakah informasi keuangan dan non keuangan berpengaruh terhadap opini audit going concern. Melalui metode pengambilan sampel dengan teknik purposive sampling, diperoleh sampel 85 perusahaan yang terdaftar di Bursa ...
Dwi Ambar Sasi, Muji Mranani
doaj
Pengaruh Kinerja Keuangan terhadap Opini Going Concern (Studi Kasus pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia) [PDF]
Perusahaan yang didirikan memiliki tujuan agar dapat mempertahankan kelangsungan hidup USAhanya (going concern). Peran auditor dibutuhkan sebagai pihak independen untuk memberikan opini sesuai dengan kondisi Perusahaan yang sebenarnya.
Angrijani, M. U. (Mei) +1 more
core
Fluorescent probes allow dynamic visualization of phosphoinositides in living cells (left), whereas mass spectrometry provides high‐sensitivity, isomer‐resolved quantitation (right). Their synergistic use captures complementary aspects of lipid signaling. This review illustrates how these approaches reveal the spatiotemporal regulation and quantitative
Hiroaki Kajiho +3 more
wiley +1 more source
Negative equity and the going concern principle in the financial statements of Polish football clubs [PDF]
Purpose: The aim of this article is to evaluate the reasoning behind the application of the going concern principle as presented in the introductory notes to the financial statements of the analyzed entities, from the perspective of these entities ...
Waldemar Gos, Jakub Karpiński
doaj +1 more source

