going concern

The shareholders argue that the bank was a going concern and had a strong asset base, albeit hit by short-term liquidity problems.

Its principal stockholder once turned down an offer of a billion dollars for the company as a going concern.

The terms allowed him to operate the chain as a going concern or to liquidate the business.

In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.

Going-concern assumption is the premise of accounting recognition, measurement and reporting of the Company.

GM's auditors must make a decision on the company's 'going concern' status by the end of March.

Some creditors could insist that the company is worth more to them in liquidation than as a going concern.

Phew! For a minute, I thought that we had jeopardized our going concern status . Duh! Dare I say so? ?

The bank is recapitalised as a going concern and later sold.

These factors raise substantial doubt about the Company's ability to continue as a going concern.

Our results indicate that firms with material internal control weaknesses are more likely to receive going concern audit opinions.

They are the trustees, the ones who install the systems and other parts of the infrastructure that make sure the going concern keeps going.

It remains to be seen whether Toyota sells on its Cologne-based team as a going concern.

voluntary auditor switch; non-standardized auditing opinion; standardized auditing opinion; auditing market; going-concern.

Certainly , valuation techniques will be an issue , as going- concern valuation techniques jostle with liquidation values .

We examine whether disclosures of material internal control weaknesses affect auditors' propensity to issue going concern opinions.

Some research has shown that good corporate culture is the going concern basis, is the sustainable management of the power source.

Instead the creditors prefer to take control of the business as a going concern.

Going Concern Value The value of a company's ability to generate earnings from tangible and intangible assets.

under these circumstances, reorganization procedure may preserve going concern value.

Reporting conservatism lessens the likelihood of failing to issue a going concern opinion when appropriate.

But despite the high leverage ratio and uncertainty, there are options available to MF Global to continue as a going concern.

It is management's responsibility to assess the validity of the going concern status of the entity.

The formal going-concern warning is impacting GM's relationship with some creditors.

It is not thought that the business will be sold as a going concern.

Improving the delivery of service cost effectively has been an on-going concern of Council.

How important would you view of the auditor's going-concern opinions for pricing stock?

going concern opinions and either total fees or audit fees.

For shareholders: To keep a going concern and to make an adequate profit.

How often do you view the auditor's going-concern opinions when analyzes companies' performance?

the dissertation found the three-factors going-concern model for the first time.

if they do not believe the business is a going concern, they must prepare the accounts on a break-up basis;

the reasons why the entity is not considered to be a going concern

to appraise the company as a going concern

"going-concern " postulate with "keeping consistent operating" postulate;

Current market valuation estimates for this operational going concern regarded as highly attractive bargain basement levels;

Transfer of a business as a going concern

Judgment on Ability to Continue as a Going Concern and Type of Audit Opinions

The going concern assumptions and qualifications;

Ability to continue as a going concern Acceptability

Second, there is a negative correlation between going-concern ability and degree of audit opinions;

A ability to continue as a going concern acceptability

Literature Review on Audit Judgment Models under Going Concern

Eliminate the uncertain factors to improve the ability of going concern

To predict and evaluate the going concern of an entity

iv the going concern assumptions and any qualifications

being a going concern, can be expressed as

The discussion about the hypothesis of infirm going concern under the assets restructuring

The going concern concept and the accruals basis

Study on Going-concern Uncertainty Prediction Based on Three-factor Model