Break-Up Values

Exit Value
The net realizable value of an asset, representing its market price at the balance sheet date, less the selling expenses.
Going-Concern Concept
A fundamental accounting concept that assumes an enterprise will continue its operations for the foreseeable future. It is integral in financial reporting and valuation of assets and liabilities.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.