Like I'm 5™

Lesson60 seconds

What is Going Concern?

Assuming the business will keep running long enough to use its assets normally.

Step 1 of 9

Simple Definition

Going concern is the assumption that an entity will continue operating for the foreseeable future and is not forced to liquidate or curtail operations materially.

Explanation level

Tap a persona to hear the same idea in a totally different voice.

Try “Like I'm 5™” for a picture-book version - not the grown-up wording above.

Notebook

Your notes

Notes save automatically on this device

Knowledge graph

Going Concern
Done Here Next