Obrir/tancar menú
Eng
Cat
Esp
Single Window
Transparency portal
Start session
Col·legi de Censors Jurats de Comptes de Catalunya
Search
Search
Home
Association
School of auditing
Technical area
Events
Services
L'Auditor
Register now
Single Window
Transparency portal
Change language
Català
Castellano
English
Home
Technical area
Accounting standards
Tick if the going concern principle is not appropriate
Technical area
Technical area
Question of the week
Technical information sheets
Updating of standards
Support material
Auditing standards
Audit Act
Audit Act Regulations
Internal quality control standard
NIA-ES
Technical standards for preparing special and complementary reports
EU audit standards
Accounting standards
General accounting plan and regulatory developments
General accounting plan for small and medium enterprises
General accounting plan for small and medium enterprises
Tick if the going concern principle is not appropriate
Sector-based adaptations
International Accounting Standards
Tick if the going concern principle is not appropriate
Financial reporting framework when it is not appropriate to apply the going concern principle
PDF (306KB)
