International Journal For Multidisciplinary Research

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Misuse of Moratorium Under the Insolvency and Bankruptcy Code, 2016: A Threat to the Going Concern Principle

Author(s) ABHAY REVANTDAN ACHLAVAT, ANSHUL KULSHRESTHA
Country India
Abstract The Insolvency and Bankruptcy Code (IBC), 2016, was enacted by the Government of India to consolidate and amend the laws relating to insolvency and bankruptcy, with the aim of promoting ease of doing business and protecting the interests of all stakeholders. One of the key features of the IBC is the moratorium, which provides a temporary suspension of certain legal actions against a company undergoing insolvency proceedings. While this provision was introduced to provide the debtor a breathing space and to ensure that the company's assets are preserved during the resolution process, there is a growing concern about its misuse. The misuse of the moratorium has significant implications on the going concern principle, which is a fundamental assumption in accounting and corporate governance. This paper explores the misuse of the moratorium under the IBC, its impact on the going concern principle, and the potential remedies to address these concerns.
Keywords Insolvency and Bankruptcy Code (IBC) Moratorium Corporate Insolvency Resolution Process (CIRP) Going Concern Principle Misuse of Moratorium Financial Distress Corporate Restructuring Legal Liabilities Asset Depletion Stakeholder Confidence Insolvency Professionals Financial Reporting Creditors' Committee Judicial Oversight Promoter Abuse Transparency in Insolvency Corporate Governance Legal Reforms Resolution Process Business Continuity
Published In Volume 7, Issue 1, January-February 2025
Published On 2025-02-11
Cite This Misuse of Moratorium Under the Insolvency and Bankruptcy Code, 2016: A Threat to the Going Concern Principle - ABHAY REVANTDAN ACHLAVAT, ANSHUL KULSHRESTHA - IJFMR Volume 7, Issue 1, January-February 2025. DOI 10.36948/ijfmr.2025.v07i01.36736
DOI https://doi.org/10.36948/ijfmr.2025.v07i01.36736
Short DOI https://doi.org/g84xwx
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