Huh? That's the opposite of what https://en.wikipedia.org/wiki/Going_concern https://en.wikipedia.org/wiki/Going_concern says, and also the wictionary link post

Huh? That's the opposite of what https://en.wikipedia.org/wiki/Going_concern https://en.wikipedia.org/wiki/Going_concern says, and also the wictionary link posted by someone else. Those say: * A going concern is a business that functions without the threat of liquidation for the foreseeable future, usually regarded as at least within 12 months. * Note without the threat of liquidation. So there is no concern, which is what makes the term so confusable. I would guess that "concern" is somehow a synonym with "company" (which happens to work well in Swedish, for instance), that makes it more sensical. Source: I know nothing about accounting on any level.