- going-concern value
what a company is worth if sold as a continuing business, as opposed to its liquidation value (Glossary of Common Bankruptcy Terms)The value of a business based upon its continued operation as opposed to the liquidation value of its assets (SA-Bankruptcy.com)
United Glossary of Bankruptcy Terms 2012.
Glossary of Bankruptcy.
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going concern value — n: the value of the assets of an enterprise or of the enterprise itself considered as an operating business and therefore based on earning power and prospects rather than on the value of the same assets or the same business in the event of… … Law dictionary
going concern value — what a company is worth if sold as a continuing business, as opposed to its liquidation value (Glossary of Common Bankruptcy Terms) The value of a business based upon its continued operation as opposed to the liquidation value of its assets (SA… … Glossary of Bankruptcy
Going-Concern Value — The value of a company as an ongoing entity. This value differs from the value of a liquidated company s assets, because an ongoing operation has the ability to continue to earn profit, while a liquidated company does not. This value includes the … Investment dictionary
going-concern value — The value of a company to another company or individual in terms of an operating business. The difference between a company s going concern value and its asset or liquidation value is deemed goodwill and plays a major role in mergers and… … Financial and business terms
going-concern value — The amount by which the assets of a business as a whole, assembled for the conduct of the business, exceeds the aggregate of the value of the separate items of property in the business. Pacific State Sav. & Loan Co. v Hise, 25 Cal 2d 822, 155 P2d … Ballentine's law dictionary
going concern value — The value of a firm, assuming that the firm s organization and assets remain intact and are used to generate future income and cash flows. The value which inheres in a company where its business is established, as distinguished from one which has … Black's law dictionary
going concern value — /ˌgəυɪŋ kən sɜ:n ˌvælju:/ noun the value of a corporation as it continues trading (in effect, the goodwill) as opposed to its breakup value … Dictionary of banking and finance
going-concern value — noun : the value of the assets of an enterprise considered as an operating business and therefore based on its earning power and prospects rather than on the value of the same assets in the event of liquidation … Useful english dictionary
going concern — going con·cern n: a business that is in operation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. going concern … Law 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