Extraordinary Audits
e.g. reorganizations, liquidations
A company that is dissolved with liquidation prepares extraordinary financial statements upon entry into liquidation and also at the end of liquidation. In connection with the entry into liquidation and also with the end of the liquidation, the company has several obligations, for example at the entry into liquidation it must assess the amount of created reserves and corrective items. It has the obligation to assess reserves and corrective items even at the end of the liquidation.