going-concern assumption

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• 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

• the going concern assumption — assumption that a company will continue to operate during the foreseeable future (Accounting) …   English contemporary 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 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 — 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

• Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Допущение о непрерывности деятельности — Бухгалтерский учёт Ключевые понятия Бухгалтер • Бухгалтерия Главная бухгалтерская книга Оборотно сальдовая ведомость Отчётный период …   Википедия

• КОНЦЕПЦИЯ ФУНКЦИОНИРУЮЩЕГО ПРЕДПРИЯТИЯ1 — GOING CONCERNДействующее деловое предприятие в отличие от предприятия, к рое временно закрыто, уже не функционирует или находится в стадии ликвидации. Термин часто употребляется в связи с оценкой имущества, т. к. имущество функционирующего… …   Энциклопедия банковского дела и финансов

• Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• National Health Service (England) — The NHS Logo for England …   Wikipedia