| A resolution was passed allowing its directors to be given the authority to sell the business as a going concern if necessary. |
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| But the company denied the businessman was going to take the company on as a going concern and said he was interested only in buying equipment. |
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| This has resulted in a starkly contrasting market between leaseholds and freeholds, especially in the sale of going concern businesses. |
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| The receiver will then sell those assets to recover the debt, and if a buyer can be found for the business, it could continue as a going concern. |
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| Informed sources said they were hopeful that the company could be turned around as a going concern in the coming weeks. |
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| It is understood that Fennell is trying to sell the business as a going concern. |
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| While the company is a going concern, separate legal personality can be said to guarantee limited liability. |
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| The bank would have been justified in combining the accounts although the company's business was still a going concern at that time. |
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| If the company is bound by what was done when it was a going concern, then the liquidator is in no better position. |
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| The receiver will now sell the company's food businesses as a going concern. |
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| He added that there was no proof that efforts had to be made to market the business as a going concern. |
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| However, the outfitters may close in the New Year if a buyer is not found to take on the business as a going concern. |
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| You should value the stock as if the corporation was sold as a going concern to the highest bidder in a hypothetical market. |
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| The 21 workers were kept on so the firm could be sold as a going concern by the receivers. |
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| The order specified as its purposes the company's survival as a going concern and a better realisation of its assets. |
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| The livelihoods of 6,000 people are on a knife-edge, as they wait to be told if Rover can continue as a going concern. |
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| I agree that this was a proper approach as it treats the corporation as a going concern and values its assets accordingly. |
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| With conventional companies receivers attempt to preserve or sell the business as a going concern. |
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| At that time, Pegasus stated its commitment to working with current management and operating the bicycle business as a going concern. |
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| Ambrilia's ability to continue as a going concern is subject to its ability to successfully implement these plans. |
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| Tells about the men who have made a going concern reproducing the Hitchcock chair. |
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| The Company's objectives when managing capital are to safeguard the Company's ability to continue as a going concern and to fund its operations. |
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| It couldn't remain a going concern because creditors and customers no longer trusted it. |
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| They considered that the value of Hynix as a going concern was higher than its immediate liquidation value. |
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| So what we're proposing to do is buy the business as a going concern. |
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| This dynamic approach based the accounting system on the economic and monetary process implemented in the going concern on which it reports. |
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| Management did not take these adjustments into account as it believes in the validity of the going concern assumption. |
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| Provisions are made for unrealised losses arising on the difference between the acquisition price and the year-end going concern value. |
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| The Corporation's financial management policy is based on a fundamental assumption that the Corporation is a going concern and that its stated mandate will continue in the future. |
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| Plans with perfectly healthy going concern positions are calculated as being insolvent, resulting in huge special payments that are draining the working capital of broadcasters with these plans. |
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| In holding that a sale of a business had occurred, the Board rejected the employer's contention that there had been no transfer of any going concern, but merely the transfer back to the Town of work previously contracted out. |
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| The Group's approach focuses more than ever on balancing its mission to operate as a profitable going concern with its responsibilities to safeguard the welfare of its employees and to protect the environment. |
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| An entity shall prepare financial statements 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. |
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| He said he thought One. Tel could remain a going concern. |
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| But in strong hands, G. M. could be a going concern. |
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| Money is a going concern for many of these giddy heads. |
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| In addition, close attention should be paid to the evaluation of the entity's going concern assumption, especially if it maintains its operations through extensive use of financing. |
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| Where the business was to be sold as a going concern there would be no reorganization plan, but finance might nevertheless be required to maintain the business prior to a sale. |
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| Management's objective, when managing capital, is to safeguard the organization's ability to continue as a going concern, so that it can continue to provide services in accordance with its mission. |
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| You may also wish to adjust our underlying values up or down based on whether you assess the company on a liquidation basis, or as a long-term going concern. |
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| Those are the necessitous things you must do to make the farm a going concern and make it attractive to the farmer to buy it. |
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| These include the generally accepted principles of going concern, consistency, the intangibility of the opening balance sheet, the matching principle, the accrual basis principle and the pre-eminence of content over form. |
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| He didn't want to make an unsecured loan to the business because it didn't look like a going concern. |
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| In February 2003, The Times reported that the Metro's auditors had refused to sign off its accounts as a going concern. |
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| What began as a hostile merger would end in a full partnership in the most powerful going concern in the world. |
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| These financial statements have been prepared on the going concern basis, conforming to the historical cost convention using the accrual method of accounting. |
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| The Company's consolidated financial statements have been prepared on a going concern and historical cost basis, except for available-for-sale financial assets which are measured at fair value. |
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| While the Financial Statements have been prepared on the basis of accounting principles applicable to a going concern, some conditions and events cast doubt upon the validity of this assumption. |
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| Specifically, goodwill acquired in connection with the assets of a going concern is considered a capital expenditure and, prior to the enactment of new Sec. |
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