down to going concern value

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• 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 — 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

• transfer of a going concern — Under value added tax (VAT) regulations, the disposal of a business by a registered trader to another VAT registered trader, on which VAT is not charged. In the 2004 Budget new measures were introduced to crack down on VAT avoidance schemes using …   Accounting dictionary

• Market value — For values of entire markets, see Market size. Market value is the price at which an asset would trade in a competitive auction setting. Market value is often used interchangeably with open market value, fair value or fair market value, although… …   Wikipedia

• Law of value — The law of value is a concept in Karl Marx s critique of political economy. Most generally, it refers to a regulative principle of the economic exchange of the products of human work: the relative exchange values of those products in trade,… …   Wikipedia

• Dormant Commerce Clause — The Dormant Commerce Clause, also known as the Negative Commerce Clause, is a legal doctrine that courts in the United States have inferred from the Commerce Clause in Article I of the United States Constitution. The Commerce Clause expressly… …   Wikipedia

• Enron scandal — The Enron scandal was a financial scandal involving Enron Corporation Former (NYSE ticker symbol: ENE) and its accounting firm Arthur Andersen, that was revealed in late 2001. After a series of revelations involving irregular accounting… …   Wikipedia

• Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… …   Wikipedia

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• General Motors Chapter 11 reorganization — The General Motors Chapter 11 sale of the assets of automobile manufacturer General Motors and some of its subsidiaries was implemented through section 363 of Chapter 11, Title 11, United States Code in the United States Bankruptcy Court for the… …   Wikipedia

• Seattle, Lake Shore and Eastern Railway — Infobox SG rail railroad name=Seattle, Lake Shore and Eastern Railway locale=Washington start year=1885 end year=1896 hq city=Seattle, Washington The Seattle, Lake Shore and Eastern Railway (SLS E) was a railroad founded in Seattle, Washington… …   Wikipedia