fortbestehensprognose

A going-concern prognosis assesses whether a firm's assets and liquidity support ongoing operations to avoid insolvency declarations. It requires 12–24 month forecasts, liquidity planning, and IDW S 11–based evaluation across base, stress, and worst-case scenarios.

To comply with IDW S 11, document your going-concern prognosis by detailing assumptions, data sources, sensitivity analyses, and the stichtag. The assessment must cover factual basis, scenarios, and evaluation steps across base, stress, and worst-case variants.

You need a positive going-concern prognosis under §19 InsO and §15a InsO when a firm faces crisis or underperformance scenarios. It demonstrates that assets and liquidity can support ongoing operations, potentially avoiding mandatory insolvency declarations.

Yes, integrated liquidity planning combining Plan-GuV, Plan-Bilanz, and Plan-Cashflow over a 12–24 month horizon evaluates whether capital injections, outsourcing, or liquidity support can resolve insolvency risks and support a viable going-concern prognosis.

External review is required for a going-concern prognosis when appropriate per §19 InsO, §15a InsO, §17 InsO, and IDW S 11 standards. The documentation must explicitly note when external review is needed based on the assessment's risk signals and scope.