Continuità aziendale e scelte organizzative delle società in crisi

The paper analyzes the concept of going concern, as it emerges from the provisions dictated to overcome the crisis in companies and, in particular, from the perspective adopted in the new Code of Crisis and Insolvency, relating to the preservation of the company, the maintenance and recovery of the business, including through reorganization choices. Firstly, the reform legislation is framed in the context of European regulations and in comparison with those of other continental European countries, highlighting how it is based on a new approach to business crisis. Going concern is now a point of reference in management, the diligence of managers takes on a more specific connotation, they are required to prepare adequate accounting arrangements to prevent the state of crisis and maintain the business. The changes inevitably also affect the profiles of the managers' responsibility. The focus of the thesis is the verification of which reorganizational solutions are preferable in order to recover the going concern for companies in crisis and in what way the corporate reorganization can be a valid tool for the resolution of the failure. Moreover, the analysis focuses on the identification of the elements on which to calibrate the reorganization and the operations serving it, in order to assess the needs and characteristics of the individual company.