Translation: from english

going-concern assumption

Look at other dictionaries:

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

  • 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

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

Wir verwenden Cookies für die beste Präsentation unserer Website. Wenn Sie diese Website weiterhin nutzen, stimmen Sie dem zu.