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-Eduard Bernstein
Going Concern
An accounting principle that assumes a company will continue to operate and fulfill its obligations in the foreseeable future.
Going Concern Assumption
An accounting principle assuming that a company will continue in operation for the foreseeable future.
Monetary Unit Assumption
An accounting principle that assumes transactions can be recorded and expressed in a stable currency.
Economic Entity Assumption
An accounting principle that treats a company as a separate entity from its owners or other businesses, keeping its financial transactions distinct.
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