Schuler, BridoHüttche, Tobias2024-12-182024978-3-031-48071-3978-3-031-48070-6https://doi.org/10.1007/978-3-031-48071-3_3https://irf.fhnw.ch/handle/11654/48149Even in normal, non-crisis periods, a company’s financial reporting is affected by uncertainty. Financial reporting is based on uncertain assumptions and valuations. However, there is no doubt that the going concern principle applies. This means that the continuation of the company as a whole is possible and planned for the foreseeable future. Times of crisis are characterized by increased uncertainty. Uncertainty can be so great that the going concern status of the entity is called into question, with implications for the preparation of the financial statements and the reporting. This chapter discusses some of the implications of preparing and reporting on the going concern basis and some of the challenge for those involved, particularly corporate management and the auditors.en330 - Wirtschaft04A - Beitrag Sammelband23-38