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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

going concern  

Definition 1.

The idea that a company will continue to operate indefinitely, and will not go out of business and liquidate its assets. For this to happen, the company must be able to generate and/or raise enough resources to stay operational.
 

Definition 2.

A term for a company that has the resources needed in order to continue to operate. If a company is not a going concern, it means the company has gone bankrupt.
 
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