{"id":1083,"date":"2020-04-09T09:39:44","date_gmt":"2020-04-09T09:39:44","guid":{"rendered":"https:\/\/www.costanzoeassociati.it\/?p=1083"},"modified":"2020-04-09T09:40:03","modified_gmt":"2020-04-09T09:40:03","slug":"continuita-aziendale","status":"publish","type":"post","link":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/continuita-aziendale\/","title":{"rendered":"Continuit\u00e0 Aziendale"},"content":{"rendered":"<p>La continuit\u00e0 aziendale\n\u00e8 il presupposto in base al quale, nella redazione del bilancio, l\u2019impresa\nviene normalmente considerata in grado di continuare a svolgere la propria\nattivit\u00e0 in un prevedibile futuro. Tale principio prevede che i valori iscritti\nin bilancio siano considerati nel presupposto che l\u2019azienda prosegua la sua\nattivit\u00e0 nel suo normale corso, senza che vi sia n\u00e9 l\u2019intenzione n\u00e9 la\nnecessit\u00e0 di porre l\u2019azienda in liquidazione o di cessare l\u2019attivit\u00e0 ovvero di\nassoggettarla a procedure concorsuali.<\/p>\n\n\n\n<p>In sostanza, si\npresume che un\u2019impresa sia in condizioni di continuit\u00e0 aziendale quando pu\u00f2 far\nfronte alle proprie obbligazioni ed agli impegni nel corso della normale\nattivit\u00e0. Ci\u00f2 significa che la liquidit\u00e0 derivante dalla gestione corrente,\ninsieme ai fondi disponibili (in cassa, in banca, mediante linee di credito, ecc.)\nsaranno sufficienti per rimborsare i debiti e far fronte agli impegni in\nscadenza.<\/p>\n<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-bottom-left\"><a href=\"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/1083?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.costanzoeassociati.it\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Download PDF\" \/><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>La continuit\u00e0 aziendale \u00e8 il presupposto in base al quale, nella redazione del bilancio, l\u2019impresa viene normalmente considerata in grado di continuare a svolgere la propria attivit\u00e0 in un prevedibile futuro. Tale principio prevede che i valori iscritti in bilancio siano considerati nel presupposto che l\u2019azienda prosegua la sua attivit\u00e0 nel suo normale corso, senza [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[115],"tags":[],"class_list":["post-1083","post","type-post","status-publish","format-standard","hentry","category-glossario-economia-finanza"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Continuit\u00e0 Aziendale - Glossario | Costanzo e Associati<\/title>\n<meta name=\"description\" content=\"La continuit\u00e0 aziendale \u00e8 il presupposto in base al quale l\u2019impresa viene considerata in grado di continuare la propria attivit\u00e0 in un prevedibile futuro.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/continuita-aziendale\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Continuit\u00e0 Aziendale - 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