going concern value

going concern value
going concern value n: the value of the assets of an enterprise or of the enterprise itself considered as an operating business and therefore based on earning power and prospects rather than on the value of the same assets or the same business in the event of liquidation

Merriam-Webster’s Dictionary of Law. . 1996.

going concern value
n.
The value of a firm that is currently conducting business, which includes goodwill and other aspects that make it more valuable than its mere assets.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


going concern value
The value of a company, as an operating business, to the market or prospective buyer (as opposed to the value of its assets or its liquidating value). In accounting, the going concern value in excess of the asset value is considered an intangible asset (See intangible assets) (goodwill).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.


going concern value
The value inherent in an active, established company as opposed to a firm that is not yet established.

Dictionary from West's Encyclopedia of American Law. 2005.


going concern value
The value inherent in an active, established company as opposed to a firm that is not yet established.
 
The value of the assets of a business considered as an operating whole.

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

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Look at other dictionaries:

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  • going-concern value — The amount by which the assets of a business as a whole, assembled for the conduct of the business, exceeds the aggregate of the value of the separate items of property in the business. Pacific State Sav. & Loan Co. v Hise, 25 Cal 2d 822, 155 P2d …   Ballentine's law dictionary

  • going concern value — The value of a firm, assuming that the firm s organization and assets remain intact and are used to generate future income and cash flows. The value which inheres in a company where its business is established, as distinguished from one which has …   Black's law dictionary

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  • going-concern value — noun : the value of the assets of an enterprise considered as an operating business and therefore based on its earning power and prospects rather than on the value of the same assets in the event of liquidation …   Useful english dictionary

  • going concern — going con·cern n: a business that is in operation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. going concern …   Law dictionary

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