The Principle of Business Continuity – An Interdisciplinary Approach

Abstract

The accounting information is presented in the financial statements according to the applicable general accounting principles in order to satisfy the users’ needs related to being aware of the financial position and the performances. The purpose of the paper is to develop and thoroughly study the principle of business continuity, on the grounds of which the business operation at normal capacity is being analyzed, without reducing its activity. The study is performed appealing to the financial analysis using the data provided by the accounting.