Going-concern value
The value of a company as a whole over and above the sum of the values of each of its parts; the value of organization learning and reputation. ...
going-concern value
value of a company as an operating business to another company or individual.
GOING-CONCERN VALUE - The value of a company to another company or individual in terms of an operating ...
GOING-IN CAPITALIZATION RATE - The capitalization rate computed by dividing the projected first year's ...
Going-Concern Value
The value of a company as an ongoing entity. This value differs from the value of a liquidated company's assets, because an ongoing operation has the ability to continue to earn profit, while a liquidated company does not.
going-concern value The value of a firm as an operating venture. The difference between the liquidation... gold bond A bond backed by gold, often issued by gold mining companies.
In accounting, going-concern value in excess of asset value is considered an intangible asset and is called goodwill.
The value of a company to another company or individual in terms of an operating business. The difference between a company's going-concern value and its asset or liquidation value is deemed goodwill and plays a major role in mergers and acquisitions.
three basic purposes: (1) to solve a collective action problem among creditors in dealing with an insolvent debtor, (2) to provide a 'fresh start' to individual debtors overburdened by debt, and (3) to save and preserve the going-concern value of ...
Liquidation by assignment
Sale or realization of a debtor firm's assets voluntarily agreed to by its creditors who estimate that the firm's liquidation value exceeds its going-concern value.
been the subject of case law worldwide since the turn of the century and is an esoteric practice. There are also quasi-concepts of value which impinge on each of these main areas, namely, investment value, liquidation value, and going-concern value.
Since book value is based on historical cost, it will differ from market value. Book value is a going-concern value. Or 2. carrying value of a liability equal to its face value less unamortised discount.
Analysts look for corporations with high PMV relative to its current market value to identify potential takeover targets and bargains. It differs from the corporation's liquidating value because it does not include going-concern value.
 See also: Banks, Values, Liquidation value, Convertible Bond, Lessor
  
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