If a company were to be sold rather than liquidated, both tangible and intangible assets would be considered in the determination of the company's going-concern value.
如果一家公司即将被卖掉,而不是清算,那么无形和有形资产都需要被计入公司连续经营的价值里。
The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
持续经营假设不是历史成本原则的直接基础,它是所有非清算价值的共同基础。
Unfortunately, Reorganization procedure may generate inefficient effects, such as saving firms without going concern value and providing adverse incentives.
重组程序也有可能产生无效率的结果,包括拯救没有存续价值的企业和对当事人的激励产生负面影响。
Unfortunately, Reorganization procedure may generate inefficient effects, such as saving firms without going concern value and providing adverse incentives.
重组程序也有可能产生无效率的结果,包括拯救没有存续价值的企业和对当事人的激励产生负面影响。
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