Translation: from english

going concern concept

Look at other dictionaries:

  • 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 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 concept — Fin the assumption that an entity will continue in operational existence for the foreseeable future. The assumption that a particular entity is a going concern can now be operationally tested by statistical models for firms operating in well… …   The ultimate business dictionary

  • Face (sociological concept) — Face, idiomatically meaning dignity/prestige, is a fundamental concept in the fields of sociology, sociolinguistics, semantics, politeness theory, psychology, political science, communication, and Face Negotiation Theory. Contents 1 Definitions 2 …   Wikipedia

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

  • Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… …   Wikipedia

  • КОНЦЕПЦИЯ ФУНКЦИОНИРУЮЩЕГО ПРЕДПРИЯТИЯ — (going concern concept) Принцип ведения счетов, исходящий из того, что компании являются функционирующими предприятиями, если только обстоятельства не свидетельствуют о противном. Он предполагает, что предприятие будет действовать в обозримом… …   Финансовый словарь

  • Fourth Directive — An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the …   Accounting dictionary

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