What is a Going Concern?

Definition:

The evaluation of a business based on the value and sustainability of its operations as a viable business for the foreseeable future presumed to be 12 months, generally evaluated at the time that a company’s financial statements are audited or reviewed.

Return to Glossary

You may also like:

  • a tall tower on fire
    Market Spotlight: What now for oil and gas M&A?

    March 18, 2026 | Blog

    Read more

  • a group of black and white squares
    Expert Spotlight: Leveraging AI for due diligence success

    March 18, 2026 | Blog

    Read more

  • Beyond the Hype - What an AI Reset Could Mean for Smarter Growth: What We Heard at ACG M&A Tech Connect 2026

    March 12, 2026 | Blog

    Read more

Your complete M&A platform

Datasite provides you one end-to-end platform that supports you across all stages of the deal.
Market Intelligence

Know your world, completely
Premier sell-side data room, Datasite Diligence™
Datasite Diligence

Trust the premier data room
Buy-side M&A data room platform, Datasite Acquire®
Datasite Acquire

Trust the premier buy-side data room
Datasite Pipeline

Capture opportunities in one place
Data room platform for deal marketing, Datasite Outreach™
Datasite Outreach

Optimize your deal marketing
Datasite Prepare

Be ready for any transaction
Secure data room platform, Datasite Archive™
Datasite Archive

Preserve and protect your project data