The goingconcernconvention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
持续经营假设不是历史成本原则的直接基础,它是所有非清算价值的共同基础。
2
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "goingconcern" or the "continuity" convention.