A going concern is an accounting term for a business that is assumed will meet its financial obligations when they become due. It functions without the...

Auditors are required to consider the going concern of an auditee before issuing a report. If the auditee is a going concern, the auditor does not modify his/her...

immediate repayment, then the ability of the group to continue as a going concern would be in doubt. Punch Taverns was one of the companies reviewed as...

estate used for that business, the specific market value is called "going concern value". It recognizes that the combined market value may be different...

include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames. In...

expenses set out in the Framework of IFRS. Going concern: Financial statements are present on a going concern basis unless management either intends to...

or that it has no alternative but to do so—the entity is no longer a going concern—IAS 16 considers this effect so pervasive that a fundamental change...

announced "there is substantial doubt about its ability to continue as a going concern." 2U was founded in 2008 by John Katzman (who founded The Princeton...

can include information on debt, accounts, contingent liabilities, on going concern criteria, or on contextual information explaining the financial numbers...

goodwill is an intangible asset recognized when a firm is purchased as a going concern. It reflects the premium that the buyer pays in addition to the net...