<P> An entity is assumed to be a going concern in the absence of significant information to the contrary . An example of such contrary information is an entity 's inability to meet its obligations as they come due without substantial asset sales or debt restructurings . If such were not the case , an entity would essentially be acquiring assets with the intention of closing its operations and reselling the assets to another party . </P>
indicators that a company is not a going concern
inability to meet its obligations as they come due without substantial asset sales or debt restructurings