Fulfillment of the going concern is a basis for the economic security of the enterprise

Abstract

The principle of going concern is a fundamental principle of accounting, while being the basis for the economic security of an enterprise. In this regard, there is a need to determine indicators, algorithms that would confirm the implementation of the principle of going concern. This article analyzes the various indicators that formed the basis for the violation of the principle of going concern, which may lead to the fact that the company will cease operations in the future. The author proposes a grouping of indicators of violation of the principle of the enterprise's activity into 3 groups and analyzes their impact on the possibility of the enterprise functioning in the future. JEL: М41.