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In this concept of Going Concern, an enterprise or corporation assumes that the entity will have an unlimited existence and that it is going to operate "forever".
The principle of going concern (going concern) to F.23 and IAS 1.25 remains as a basic assumption of the IFRS accounting unaffected by this provision. The exit ...
Modified audit reports are usually issued for: change in accounting method justified, going-concern, divided responsibility report (more than one auditor), and ...
The going concern assumption is described as follows: the information provided by financial statements is usually most relevant if prepared on the hypothesis ...
... deduct the $51 million (net) Smith litigation award, the Company should follow a strategy to resolve the doubt about its ability to continue as a going concern.
... which is based accounting fundamentals (substance over form, true and fair view, going concern, decision usefulness with an appropriate level of specificity).
... from the 18th century, that Cerro de Pasco was no longer interested in renting from the owner, which had failed to make it a going concern(Becker, 2010).