Module 18 min922 wordsFree — no account
Recognising insolvency, and counting the days
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 60 words · 1 min
Worked example
The reckoning at Menuiserie Lasserre
Liabilities due: €180,000 owed to suppliers, all past due. Available assets: the €40,000 in the bank, and nothing else — the €120,000 of receivables due in four months cannot be drawn on today. The business therefore cannot meet its due liabilities out of available assets. Cessation of payments is established, whatever its order book says.
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