गोइंग कंसर्न
Going Concern
परिभाषा: Going concern is the accounting assumption that a society will continue operating for the foreseeable future — so its accounts are prepared on the basis that it is not about to close down or sell off its assets.
आसान शब्दों में
Unless there is a clear reason to think otherwise, accounts assume the society will keep running normally next year — that is the "going concern" idea.
हिन्दी में
"गोइंग कंसर्न" (going concern) यह मान्यता है कि समिति आने वाले समय में सामान्य रूप से चलती रहेगी। इसी आधार पर उसके खाते बनाए जाते हैं — यह नहीं माना जाता कि समिति अभी बंद होने या संपत्तियाँ बेच देने वाली है।
In English
A fundamental accounting assumption that the entity will continue in operation, shaping how assets and liabilities are valued and presented.
यह क्यों ज़रूरी है
It justifies normal (not break-up) valuation in the accounts. If going concern is in doubt, it must be flagged — an important audit consideration.
आम गलतफ़हमियाँ
- ❌ "Going concern means the society can never close." → It is an assumption that can change if circumstances change.
- ❌ "It is only relevant at year-end." → It underlies the whole basis of preparing accounts.
सीखने के लक्ष्य
- Define the going-concern assumption.
- Explain why it matters for valuation and audit.
जुड़े विषय
Prudence · Accounting · Accounting period
पूरा लेख पढ़ें: लेखांकन की मान्यताएँ
और पढ़ें: /guide/accounting-foundations · /guide/audit-preparation