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  2. Liquidation - Wikipedia

    en.wikipedia.org/wiki/Liquidation

    Liquidation is the process in accounting by which a company is brought to an end. The assets and property of the business are redistributed. When a firm has been liquidated, it is sometimes referred to as wound-up or dissolved, although dissolution technically refers to the last stage of liquidation.

  3. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    The third-most common method of estimating the value of a company looks to the assets and liabilities of the business. At a minimum, a solvent company could shut down operations, sell off the assets, and pay the creditors. Any cash that would remain establishes a floor value for the company. This method is known as the net asset value or cost ...

  4. Going concern - Wikipedia

    en.wikipedia.org/wiki/Going_concern

    A going concern is an accounting term for a business that is assumed will meet its financial obligations when they become due. It functions without the threat of liquidation for the foreseeable future, which is usually regarded as at least the next 12 months or the specified accounting period (the longer of the two).

  5. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    The liquidity index shows how quickly a company can turn assets into cash and is calculated by: (Trade receivables x Days to liquidate) + (Inventory x Days to liquidate)/Trade Receivables + Inventory. Profitability ratios are ratios that demonstrate how profitable a company is. A few popular profitability ratios are the breakeven point and ...

  6. Liquidation value - Wikipedia

    en.wikipedia.org/wiki/Liquidation_value

    Liquidation value is typically lower than fair market value. [1] Unlike cash or other available liquid assets, certain illiquid assets, like real estate, often require a period of several months in order to obtain their fair market value in a sale, and will generally sell for a significantly lower price if a sale is forced to occur in a shorter ...

  7. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    Liquidity is a prime concern in a banking environment and a shortage of liquidity has often been a trigger for bank failures. Holding assets in a highly liquid form tends to reduce the income from that asset (cash, for example, is the most liquid asset of all but pays no interest) so banks will try to reduce liquid assets as far as possible.

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  9. Asset recovery - Wikipedia

    en.wikipedia.org/wiki/Asset_recovery

    Asset recovery, also known as investment or resource recovery, is the process of maximizing the value of unused or end-of-life assets through effective reuse or divestment. While sometimes referred to in the context of a company undergoing liquidation , Asset recovery also can describe the process of liquidating excess inventory , refurbished ...