continue as a going concern

См. также в других словарях:

• Going concern — A going concern is a business that functions without the intention or threat of liquidation for the foreseeable future, usually regarded as at least within 12 months.Use in AccountingIn accounting, going concern refers to a company s ability to… …   Wikipedia

• going concern — noun A business currently operating (esp making a profit) and expected to continue to do so • • • Main Entry: ↑going * * * going concern UK US noun [countable] [singular going concern plural …   Useful english dictionary

• going-concern concept — in preparing the accounts of a business it is always assumed that the business will continue to operate indefinitely. Accordingly, in accounts prepared on a going concern basis, it is unnecessary to show the current sale value of fixed assets,… …   Law dictionary

• going concern concept — noun (accounting) A concept that allows accounting measurements to be made on the assumption that the business will continue trading in future years • • • Main Entry: ↑going …   Useful english dictionary

• going concern — One of the fundamental accounting concepts. It is assumed that a company will continue in operational existence for the foreseeable future. Dresdner Kleinwort Wasserstein financial glossary * * * going concern going concern ➔ concern * * *    An… …   Financial and business terms

• Going Concern — A term for a company that has the resources needed in order to continue to operate indefinitely. If a company is not a going concern, it means the company has gone bankrupt. Also known as Going Concern Value . In other words, this refers to a… …   Investment dictionary

• going-concern concept — One of four fundamental accounting concepts recognized in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also referred to in the Companies Act (1985) and the EU s Fourth Directive. It is the… …   Accounting dictionary

• going-concern concept — One of four fundamental accounting concepts recognized in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also referred to in the Companies Act (1985) and the EU s Fourth Accounting Directive It is the …   Big dictionary of business and management

• going concern — UK / US noun [countable] Word forms going concern : singular going concern plural going concerns a business that seems likely to continue to make a profit …   English dictionary

• Going-Concern Value — The value of a company as an ongoing entity. This value differs from the value of a liquidated company s assets, because an ongoing operation has the ability to continue to earn profit, while a liquidated company does not. This value includes the …   Investment dictionary

• going concern — The assumption used in accounting and auditing that an organization will continue to operate for the foreseeable future. The consequences of an organization under audit not being a going concern (e.g., mounting debts raise the prospect of… …   Auditor's dictionary