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Going concern

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 threat of liquidation for the foreseeable future, which is usually regarded as at least the next 12 months or the specified accounting period (the longer of the two). The presumption of going concern for…

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Standards and guidance

International Standards on AuditingISAFASBASCPCAOB
5 related topics

Definition

U.S. GAAPFASBAICPA
3 related topics

Use in risk management

Emphasis of matter
1 related topics

Overview

BusinessLiquidationForeseeable futureFinancial statementsIFRS
5 related topics

Topics to explore

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Overview

Definition

Standards and guidance

Use in risk management

Advanced semantic analysis

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Map overview Semantic statistics

Going concern

Nodes19
Edges18
Triples105
Avg. degree1.89
Density0.105263
Components1

How this topic connects Entity context

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Going concern

Top relations

see also · 52
Going concern → Auditor's, Corporate, CriticismConcentration, Death, Debt, Default, Deloitte, Distressed, Ernst, Expected, Factoring, Filing, Financial, Fire, Fitch RatingsGoing, For, Going, If, KPMGConcentration, Layoff
related to Standards and guidance · 14
Going concern → AS, ASC, ASU, Auditing, December, FASB, For, In, International Standards, ISA, PCAOB, Revised, Under, United States
related to Use in risk management · 9
Going concern → American Institute, Because, Businesses, Certified Public Accountants' Cohen, Communication, Despite, If, The, They
related to Definition · 8
Going concern → Exposure Draft, FASB, GAAP, GAAPThe, In October, It, Reconsideration, The
related to Accounting · 5
Going concern → Accordingly, An, If, The, Under
related to Assumption · 4
Going concern → General, Special, Under, When
related to External links · 4
Going concern → Accounting, PCAOB Advisory Group Meeting, Peter Baskerville, What
is a · 1
Going concern → accounting term for a business that is assumed will meet its financial obligations when they become due

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Important terminology

going concern financial see statements basis business accounting entity assumption liquidation risk entity's ability management continue may assets reducing standards

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
Going concernis aaccounting term for a business that is assumed will meet its financial obligations when they become due0.90text
Financial distressinstance ofSee topics0.80text
Distressed lendinginstance ofSee topics0.80text
Death spiral financinginstance ofSee topics0.80text
Factoringinstance ofSee topics0.80text
debt restructuringinstance ofSee topics0.80text
Debtinstance ofSee topics0.80text
Loaninstance ofSee topics0.80text
Money marketsinstance ofSee topics0.80text
Going concernrelated to AccountingThe0.60section
Going concernrelated to AccountingUnder0.60section
Going concernrelated to AccountingAccordingly0.60section

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