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
