"The Continuing Concern Concept
The continuing concern concept assumes that a business will continue to operate, unless it is known that such is not the case. The values of the assets belonging to a business that is alive and well are straightforward. For example, a supply of envelopes with the company's name printed on them would be valued at their cost. This would not be the case if the company were going out of business. In that case, the envelopes would be difficult to sell because the company's name is on them. When a company is going out of business, the values of the assets usually suffer because they have to be sold under unfavorable circumstances. The values of such assets often cannot be determined until they are actually sold."
Concept trên lấy từ nguồn do ISO chỉ dùm
Vấn đề của tôi muốn đưa ra để thảo luận là Báo cáo tài chính của Doanh nghiệp sẽ được trình bày như thế nào nếu doanh nghiệp có dấu hiệu hoặc không tiếp tục hoạt động ???
The continuing concern concept assumes that a business will continue to operate, unless it is known that such is not the case. The values of the assets belonging to a business that is alive and well are straightforward. For example, a supply of envelopes with the company's name printed on them would be valued at their cost. This would not be the case if the company were going out of business. In that case, the envelopes would be difficult to sell because the company's name is on them. When a company is going out of business, the values of the assets usually suffer because they have to be sold under unfavorable circumstances. The values of such assets often cannot be determined until they are actually sold."
Concept trên lấy từ nguồn do ISO chỉ dùm
Vấn đề của tôi muốn đưa ra để thảo luận là Báo cáo tài chính của Doanh nghiệp sẽ được trình bày như thế nào nếu doanh nghiệp có dấu hiệu hoặc không tiếp tục hoạt động ???
