Abstract
The going concern principle raises numerous practically significant questions for accounting and auditing practice in the field of accounting, insolvency and restructuring law. Based on the current legal situation, this work provides a comprehensive legal analysis of the fundamentals of the going concern principle and the effects of (impending) insolvency. In addition to current developments such as the Corona pandemic and the Corporate Stabilization and Restructuring Act (StaRUG), this work also deals with the relevant case law for the first time. Furthermore, the background of the going concern principle under European law is examined in detail and the work concludes with a legal comparison with Switzerland.
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