en

going concern value

1

Terminological databases

EKI terminibaas Esterm

ID 712445 Last modified 30.12.2004
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Domain Financial Affairs - Taxation & Customs
  • going-concern assumption = continuity assumption - jätkuvuseeldus. Eeldus, et majandusüksuse tegevus jätkub (lõputult), kui ei ole tõendeid selle lõpetamise kohta
going concern value
Usage examples
  • Companies that are sold on the basis of the conditions under subparagraph 2 above must be valued by an independent expert who must indicate, under normal circumstances, a going concern value for the company and, if the Commission believes it necessary, a liquidation value. A report specifying the sales value, or values, and the sales proceeds raised must be provided to the Commission to enable it to establish the actual amount of aid.

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