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the business is a going concern

См. также в других словарях:

  • going concern — going con·cern n: a business that is in operation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. going concern …   Law dictionary

  • 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 — 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 value — n: the value of the assets of an enterprise or of the enterprise itself considered as an operating business and therefore based on earning power and prospects rather than on the value of the same assets or the same business in the event of… …   Law 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 value — The amount by which the assets of a business as a whole, assembled for the conduct of the business, exceeds the aggregate of the value of the separate items of property in the business. Pacific State Sav. & Loan Co. v Hise, 25 Cal 2d 822, 155 P2d …   Ballentine's law dictionary

  • going-concern value — what a company is worth if sold as a continuing business, as opposed to its liquidation value (Glossary of Common Bankruptcy Terms) The value of a business based upon its continued operation as opposed to the liquidation value of its assets (SA… …   Glossary of Bankruptcy

  • going concern value — what a company is worth if sold as a continuing business, as opposed to its liquidation value (Glossary of Common Bankruptcy Terms) The value of a business based upon its continued operation as opposed to the liquidation value of its assets (SA… …   Glossary of Bankruptcy

  • 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 value — The value of a company to another company or individual in terms of an operating business. The difference between a company s going concern value and its asset or liquidation value is deemed goodwill and plays a major role in mergers and… …   Financial and business terms

  • 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

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