going concern

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Going Concern

A term for a company that has the resources needed in order to continue to operate. If a company is not a going concern, it means the company has gone bankrupt.

Notes:

In other words, this refers to a company's ability to make enough money to stay afloat. For example, many dotcoms are no longer a going concern.

See also: Bankruptcy

going concern

A business expected to continue operating in the foreseeable future. A going concern is valued differently from a firm for which liquidation is expected.

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going-concern statement

Going-Concern Value

Liquidation by assignment

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