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going concern conceptstresses
account. принцип действующего предприятия; принцип работающего предприятия
audit. концепция непрерывности деятельности (Alexander Matytsin)
law допущение непрерывности деятельности (The going concern concept is a fundamental principle of accounting. It assumes that during and beyond the next fiscal period a company will complete its current plans, use its existing assets and continue to meet its financial obligations. marsdd.com Alexander Demidov)
going concern concept: 1 phrase in 1 subject
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