Glossary
With over 200 terms in both English and French, our M&A Dictionary is designed to help you better understand the key words and concepts related to the sale oe purchase of a business in Canada.
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Going Concern Value
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The total value of a business as an operating entity, assuming it will continue its normal operations indefinitely. This value takes into account the expectation that the business will continue to generate revenue, cover its expenses, and maintain its competitive position in the market. Going concern value is a fundamental concept in business valuation and is relevant in various contexts, including mergers and acquisitions, financial reporting, and transactions involving the sale of a business as a whole. This valuation approach is particularly important when there is an expectation that the business will continue its operations and generate economic benefits in the future.
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