going-concern concept
going-concern concept in preparing the accounts of a business it is always assumed that the business will continue to operate indefi-
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golden formulae
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nitely. Accordingly, in accounts prepared on a going-concern basis, it is unnecessary to show the current sale value of fixed assets, but rather it is permissible to enter them at their historical cost. Only if the busi- ness is to be sold or closed down is the current cost figure required.
- contravention
- contributory negligence
- contumelia
- conventions
- conversion
- conveyancing
- convicium
- conviction
- cooling-off period
- cooperation procedure
- copyright
- Coreper
- co-respondent
- coroner
- corporal punishment
- corporation (aggregate)
- corporation sole
- corporation tax
- corporeal
- corpus delicti
- Corpus Juris Civilis
- corroboration
- costs
- Council of Europe
- Council of State