{"id":447,"date":"2025-08-09T19:55:31","date_gmt":"2025-08-09T19:55:31","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=447"},"modified":"2025-08-09T19:55:34","modified_gmt":"2025-08-09T19:55:34","slug":"negocio-en-marcha-contabilidad-ejemplos","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/negocio-en-marcha-contabilidad-ejemplos\/","title":{"rendered":"Going concern in accounting: concept, NIF and practical examples (NIF A-1, Chapter 20)"},"content":{"rendered":"<p>In accounting, the <strong>going concern postulate<\/strong> establishes that an economic entity will continue to operate indefinitely in the future unless there is clear evidence to the contrary. This principle is defined in the <strong>NIF A-1<\/strong> as a basic postulate and is developed in greater detail in the <strong>NIF A-2: Uncertainties about going concern<\/strong>.<\/p>\n\n\n\n<p>Correctly applying this principle is key, as it determines whether financial statements are prepared based on continuing operating values or liquidation values.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What does going concern mean?<\/h2>\n\n\n\n<p>Going concern implies that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The company will continue to operate and generate revenue for the foreseeable future.<\/li>\n\n\n\n<li>There is no intention or obligation to liquidate or close operations in the short term.<\/li>\n\n\n\n<li>Financial statements are prepared assuming continuity, not liquidation.<\/li>\n<\/ul>\n\n\n\n<p>When there are significant doubts about viability, the situation should be evaluated and, if necessary, liquidation accounting criteria used.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Difference between going concern and liquidation<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Feature<\/th><th>Business in progress<\/th><th>Settlement<\/th><\/tr><\/thead><tbody><tr><td>Base assumption<\/td><td>Operational continuity<\/td><td>Cessation of operations<\/td><\/tr><tr><td>Asset valuation<\/td><td>Use values<\/td><td>Net liquidation values<\/td><\/tr><tr><td>Perspective<\/td><td>Long term<\/td><td>Short term<\/td><\/tr><tr><td>Presentation of financial statements<\/td><td>Based on future projections<\/td><td>Based on the disposition of assets<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Practical cases<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Company that sells vapers in the face of regulatory changes<\/h3>\n\n\n\n<p>A Mexican vape company faces an imminent ban on its products.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No alternative plan:<\/strong> It would not meet the going concern assumption and would require assets to be valued for liquidation.<\/li>\n\n\n\n<li><strong>With a conversion plan:<\/strong> If it changes its line of business and secures financing, it could continue to be considered a going concern.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. Restaurant affected by loss of customers<\/h3>\n\n\n\n<p>A restaurant loses almost all of its customers due to public works blocking access for a year.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>With financial reserves and a reopening plan: business as usual.<\/li>\n\n\n\n<li>Without resources or credit: risk of non-continuity.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3. Construction company with serious litigation<\/h3>\n\n\n\n<p>A construction company faces lawsuits that threaten its operating license.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the probability of losing is high and there are no other sources of income: it would not be a going concern.<\/li>\n\n\n\n<li>With other firm contracts and financial backing: likely continuity.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Key factors to evaluate (NIF A-2)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Current and expected profitability.<\/li>\n\n\n\n<li>Access to financing.<\/li>\n\n\n\n<li>Ability to pay debts.<\/li>\n\n\n\n<li>Regulatory and legal risks.<\/li>\n\n\n\n<li>Significant uncertainties beyond 12 months.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Decision Box: Is My Business a Going Concern?<\/h2>\n\n\n\n<p>Answer these questions with <strong>Yeah<\/strong> either <strong>No<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Does the company have positive cash flow or secure access to financing?<\/li>\n\n\n\n<li>Can you meet your debt obligations over the next 12 months?<\/li>\n\n\n\n<li>Are there contracts or clients that guarantee future income?<\/li>\n\n\n\n<li>Are there no regulatory changes that prohibit your main activity?<\/li>\n\n\n\n<li>Do you have a viable plan to overcome current financial problems?<\/li>\n<\/ol>\n\n\n\n<p><strong>If you answer \u201cyes\u201d to most:<\/strong> Your company is likely a going concern.<br><strong>If you answer \u201cno\u201d to several:<\/strong> You must evaluate whether it is appropriate to apply liquidation criteria in the financial statements.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>He <strong>going concern in accounting<\/strong> It&#039;s not just a knee-jerk assumption: it requires a careful analysis of future viability. Cases like that of the vaping companies show how regulatory changes can jeopardize this principle. The key is to anticipate scenarios and have a solid plan to maintain operational continuity.<\/p>","protected":false},"excerpt":{"rendered":"<p>En contabilidad, el postulado de negocio en marcha establece que una entidad econ\u00f3mica continuar\u00e1 operando en el futuro de forma indefinida, salvo que existan pruebas claras de lo contrario. Este principio est\u00e1 definido en la NIF A-1 como un postulado b\u00e1sico y se desarrolla en mayor detalle en la NIF A-2: Incertidumbres sobre negocio en [&hellip;]<\/p>","protected":false},"author":2,"featured_media":292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[69],"tags":[180,179,177,170,178],"class_list":["post-447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nif","tag-capitulo-20-negocio-en-marcha","tag-capitulo-20-nif-a-1","tag-negocio-en-marcha","tag-nif-a-1","tag-postulados-basicos-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Negocio en marcha en contabilidad: concepto, NIF y ejemplos<\/title>\n<meta name=\"description\" content=\"Conoce qu\u00e9 es el postulado 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