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  2. Big Lots will soon start ‘going out of business’ sales at its ...

    www.aol.com/finance/big-lots-soon-start-going...

    “We all have worked extremely hard and have taken every step to complete a going concern sale,” Big Lots CEO Bruce Thorn said in a press release. “While we remain hopeful that we can close ...

  3. 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).

  4. Key Boeing supplier Spirit Aero raises doubts over ability to ...

    www.aol.com/key-boeing-supplier-spirit-aero...

    Spirit AeroSystems, a key supplier to US planemaker Boeing, warned on Tuesday there was “substantial doubt” that the company would be able to continue as a going concern.

  5. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    In accounting, goodwill is an intangible asset recognized when a firm is purchased as a going concern. It reflects the premium that the buyer pays in addition to the net value of its other assets. It reflects the premium that the buyer pays in addition to the net value of its other assets.

  6. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    Going concern: Financial statements are present on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. [28]

  7. Big Lots is planning "going out of business" sales at all of ...

    www.aol.com/big-lots-planning-going-business...

    "We all have worked extremely hard and have taken every step to complete a going concern sale," Big Lots CEO Bruce Thorn said in a statement. "While we remain hopeful that we can close an ...

  8. Hawaiian Electric raises going concern doubts on ... - AOL

    www.aol.com/news/hawaiian-electric-raises-going...

    (Reuters) -Utility firm Hawaiian Electric raised going concern doubts on Friday after disclosing that it did not have a financing plan in place for the $1.99 billion Maui wildfire settlement it ...

  9. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames. [1] In the public sector, 30% of 165 governments surveyed used accrual accounting, rather than cash accounting, in 2020. [2]