going-concern assumption - translation to English
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going-concern assumption - translation to English

BUSINESS NOT UNDER THREAT OF SUBSTANTIALLY CURTAILING ITS OPERATION
Going concern principle

going-concern assumption      

бухгалтерский учет

допущение непрерывности

допущение о действующем предприятии (допущение в бухгалтерском учете, подразумевающее, что предприятие продолжит функционирование в течение неограниченного времени; предполагает учет по первоначальной, а не по ликвидационной стоимости; данный принцип не применяется, если имеет место банкротство или есть намерение ликвидировать или продать предприятие)

синоним

continuity; going-concern concept; on-going concern concept; going-concern principle; going concern concept; going concern principle; going concern assumption

going concern         

бухгалтерский учет

действующее предприятие (предприятие, функционирование которого планируется в течение неограниченного времени; предполагает учет по первоначальной (исторической), а не ликвидационной стоимости)

антоним

gone concern

Смотрите также

acquisition cost; going concern value; going-concern assumption

going concern principle         

Смотрите также

going-concern assumption

Definition

going concern

Wikipedia

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 the business implies the basic declaration of intention to keep operating its activities at least for the next year, which is a basic assumption for preparing financial statements that comprehend the conceptual framework of the IFRS. Hence, a declaration of going concern means that the business has neither the intention nor the need to liquidate or to materially curtail the scale of its operations.

Continuation of an entity as a going concern is presumed as the basis for financial reporting unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements are prepared under the liquidation basis of accounting (Financial Accounting Standards Board, 2014).

What is the Russian for going-concern assumption? Translation of &#39going-concern assumption&#39 to