Method of thinking of designating that enterprise and the like it continues business to perpetual over future, does not do discontinuance and property rearrangement etc. as prerequisite.

When thinking of "enterprise value", when "now, it designates that it clears off" as prerequisite and "in the future also business with when it designates that it continues" as prerequisite, method of thinking with respect to accounts also also value itself differs. Clearing off value (liquidation value) with it is the value when enterprise disperses, but continuous value (going concern value) with it means the thing of the value which designates that it continues vis-a-vis this as prerequisite. You can call this the thing which appraises the power which produces cash flow.

For example the enterprise which is not going concern (if) is the company and the like which is made in every navigation of large navigation age, the transaction of 1 time (navigation) it means to adjust income and outgo at the point in time when it ends, but when it designates that continuously business activity is done as prerequisite there is no the pause. Then dividing intend (or legal) optional accounting period, calculating income and outgo is required. In this case, you must appropriate the profit and cost of that period in that period. In order to do this operation, bookkeeping becomes necessary.

In addition, from 2003 March period balancing of accounts, enterprise discloses bankruptcy risk with the financial affairs document, the certified public accountant is required checks the accounting rule, "going concern stipulation".

Furthermore, there is many also a thing which is used in the sense that as for this word "there is a social mission responsibility that it continues at enterprise,". Furthermore when the enterprise which continuation of business prerequisite is done & business body itself which is indicated it is.