Wanneer een jaarrekening op liquidatiebasis wordt opgesteld

Financial statements prepared on a liquidation basis are rare in practice. They are only permitted when discontinuity of a business is unavoidable. This approach may apply in cases of voluntary dissolution of an entity or when a company is being wound down. Under liquidation accounting, assets and liabilities are valued differently than under the standard going-concern assumption, reflecting the expectation that the organisation will not continue its normal operations.