Investopedia

Going Concern

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Dictionary Says

Definition of 'Going Concern'

A term for a company that has the resources needed in order to continue to operate indefinitely. If a company is not a going concern, it means the company has gone bankrupt.

Also known as "Going Concern Value".
Investopedia Says

Investopedia explains 'Going Concern'

In other words, this refers to a company's ability to make enough money to stay afloat or avoid bankruptcy. For example, many dotcoms are no longer going concern companies.

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