TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

The asset approach represents a “non-going-concern” approach to valuing a business, since it assumes that the assets will be liquidated in order to derive the value. If this is done, the business will cease to operate, and therefore no longer will be a “going concern.” This approach is applied to operating businesses when there are no existing or potential earnings, and thus no value over and above the value of the assets that could be attributable to the earnings power of the business.  2, fiche 1, Anglais, - non%2Dgoing%20concern

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Entité dont l'exploitation est susceptible de prendre fin dans un avenir prévisible, en raison notamment de difficultés financières, de son manque de rentabilité et de la difficulté d'opérer un redressement.  1, fiche 1, Français, - entreprise%20%C3%A0%20continuit%C3%A9%20compromise

Fiche 1,  Justifications,  Espagnol