Wednesday, 5 November 2014

What is Going Concern

What is Going Concern


Going concern is basically one of the fundamental concepts for the preparation of the financial statements. Going concern assumption believe that there is no immediate threat to the organization existence and entity will continue to exist for a long period of time.

Going concern assumption also believe that entity will not curtail it operation materially in near future. The term long period is normally assumed to be next twelve month from the date of financial statement.

Going concern is important assumption because the financial statement prepared different when going concern assumption is not valid.


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