TERMIUM Plus®

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GOING CONCERN ASSUMPTION [1 record]

Record 1 2007-03-21

English

Subject field(s)
  • Accounting
  • Finance
DEF

The value of an asset or of net assets based on the going concern assumption.

French

Domaine(s)
  • Comptabilité
  • Finances
DEF

Valeur comptable d'un bien ou de l'actif net d'une entité au jour de l'inventaire, fondée sur l'hypothèse de la continuité d'exploitation.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Finanzas
DEF

Valor en funcionamiento, es decir, valor de la empresa en función de sus beneficios futuros y no por el valor de los activos en liquidación.

OBS

valor de negocio en marcha: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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