Sentences with phrase «going concern»

It may well be that these companies have no future, that they shouldn't be valued as going concerns and that they are worth more dead than alive.

Should your partner's wife not be fully compensated for the full value, that is, going concern value, of your partners share of the company.

This concept is valid for project finance, but not for corporate finance involving going concerns with perpetual lives.

The strict going concern assumption no longer seems appropriate even for electric utilities.

Up until the early 1990's this strict going concern assumption accurately described the environment existing in the electric utility industry.

Indeed, in most situations going concern considerations and resource conversion considerations are related intimately to each other, derived from, modified by, and a function of, each other.

A strict going concern approach tends to be more important when analyzing old line American manufacturing companies.

Interest income and dividend income in investor portfolios is the precise equivalent of revenue from recurring operations for going concern corporations.

In going concern analysis, great weight is given to flows: whether cash or earnings.

There are crucial differences between the analysis of companies as going concerns and the analysis of companies as investment vehicles.

Never repaying debts in the aggregate ought to be part of the underlying assumption in financial accounting which bottoms on the fact that most corporations are going concerns with perpetual lives.

Certain conclusions follow logically if one grants the strict going concern assumption.

Managements are appraised as operators of going concerns; as investors employing and redeploying the assets of a business; and as financiers obtaining the necessary capital to conduct company activities.

While the Fund does not ignore Going Concern in the analysis of securities, there is no question that Third Avenue places primary emphasis on Resource Conversion.

All these will take place largely outside of public view, but cumulatively they are like acid eating away at resistance, making climate an ordinary, going concern for a new generations of businesspeople, political leaders, innovators, and federal employees.

Two types of value investing opportunities, two formulas There are two types of value investing opportunities: 1) those that offer a margin of safety based on the balance sheet, and 2) those that offer a margin of safety based on going concern value.

I have seen bright new inventions in the solar market turned into going concerns, only to be looted by the «entrepreneurs» who took over marketing and accounting of the growing company.

About Blog Going Concern covers the worlds of accounting and business finance.

About Blog Going Concern covers the worlds of accounting and business finance.

TAVF, on the other hand, analyzes different businesses differently, ranging from analyzing strict going concerns by giving heavy weight to earnings power, as for example AVX or Nabors; to analyzing businesses which are really investment companies masquerading as something else.

The governors and their friends either individually or collectively have arrogated to themselves the right to represent the Ibo people in going concern issues relative to Nigerian without consultation.

Fox says that their success rate is 65 per cent in their companies becoming going concerns or getting acquired.

With the Chrysler PT Cruiser and Chrysler Aspen no longer going concerns, the only other member of the brand's roster, the Chrysler Town & Country minivan, endured an 18 percent decrease in sales.

As financiers funding going concern operations as well as resource conversions such as hostile takeovers, mergers and acquisitions, going privates, starting up new activities; and also restructuring capitalizations for either healthy or distressed companies

I daresay that in my lifetime, most participants in the non-control investment community will continue to believe in the Primacy of the Income Account, and will treat almost all companies as strict going concerns creating value only from operations.

Keep going concerned, it's decent entertainment.

She predicts that connecting going concerns with mainstream lenders will be part of Futurpreneur's work in growing its post-launch services.

«No matter how going a concern a marriage may be, the advent of children causes severe strain between parents.

girls bedroom furniture ideas perfect ideas girl bedroom furniture bedroom the most girls furniture rooms to go concerning bedroom curtains for small windows.

Since most going concerns consume cash, their earnings streams may be of limited value unless such flows are also combined with access to capital markets, either credit markets or equity markets or both.

In general, EMH operates on the assumption that financial results for all corporations other than investment companies are to be measured strictly by Going Concern standards; while portfolio results for an investor in those corporations» securities are to be measured strictly by Resource Conversion standards.

In many instances, those increases in NAV will come from places such as enhanced land values or securities market price appreciation, rather than going concern income from operations.

Earnings: Most prosperous going concerns create earnings, not free cash flows.

One of the more important areas where there are trade - offs between right and wrong is in the differences that arise when emphasizing Resource Conversion and de-emphasizing Going Concern.

The «going concern ratio» embodies some longer - term assumptions and assumes the plan will continue into the indefinite future.

G&D emphasize going concerns except for a short description of Net - Nets, which focuses only on classified balance sheets and never mentions credit - worthiness or prospects for resource conversion, especially changes of control or going private.

Management provides an undiluted / going concern NAV per share — but this doesn't capture the deferred C shares par value or the Peterhouse warrants granted in Feb - 2016, plus I'll assume the deferred A&B shares will soon effectively convert to ordinary shares.

At any time, and for most issues, G&D have correctly observed that for the stand - alone going concern, the market price of its common stock is likely to be influenced much more by current earnings than by current book value.

Little Star is a real going concern, bouncing, yelping for attention, and gobbling her food.

«We have to prove that the company we have is a standalone going concern and by itself can pay for itself and grow strategically,» Kidd said.

This will probably cost Facebook some users, maybe a lot, but it's a choice the platform needs to make if it wants to graduate from a pastime to an actual going concern, and it's not one that should discourage firms from exploring its potential benefits.

Eliminate solvency funding, but enhance going concern funding, essentially an approach similar in its basic design to that of Quebec and Ontario.

Developed new financial models to support going concern and long - term valuation models for external auditors.

And, of course, parking and other access should be at the top of every page of analysis for redevelopment as the end users» ability to park, and / or the willingness to use public transportation or valet services, can mean life or death of a new going concern.

People who focus on Going Concern tend to believe that value creation is a function of just one factor — estimated free cash flows appropriately capitalized: EMH; or estimated earnings appropriately capitalized: G&D.

Unlike conventional analysis where there is a primacy of the income account and the managements are appraised mostly as operators of going concerns, in our approach managements are appraised not only as operators but also as investors and financiers.

As going concerns with perpetual lives engaged in day to day operations, managed as they always have been managed and capitalized pretty much the way they have always been capitalized