@article{HasslingerOlbrichRapp_2017, title={Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?}, author={Hasslinger, Marius and Olbrich, Michael and Rapp, David J.}, issn={2036-671X}, doi={http://dx.doi.org/10.22028/D291-31975}, series={1}, volume={2017/1}, pages={31-61}, publisher={Angeli}, journal={Financial reporting : bilancio, controlli e comunicazione d'azienda}, year={2017} }