Abstract:

Information generated in accounting enables the assessment of the level of risk associated with the business activity conducted and the identification of symptoms of threats to its continuation. The company's financial report, prepared by its management and audited by an auditor, is an objective and reliable source of information about the company's condition and its ability to continue operations in the upcoming fiscal year. In a market economy, the financial report is a source of knowledge for investors, banks granting loans, shareholders and owners of the company, which is why its reliability and credibility are of great importance.

The purpose of the article is to present the symptoms and information about the inability to continue operations that are crucial for the stakeholders of financial statements. The article will analyze key assumptions based on financial report data, indicating the threat or lack thereof to the continuation of the company's operations

The research methods used are based on literature studies in the field under research and the presentation of methods for examining the threat to the continuation of operations, followed by an analysis of the premises indicating the threat to the continuation of operations based on the analysis of financial data from the financial statements of selected companies.

The financial data analysis is intended to answer the question whether it is possible to observe certain symptoms and indications of the threat to the continuation of the companies' operations based on the financial data from the financial statements and to determine the prognostic value of the applied research methods.