what is going concern value 
going concern value is a value that assumes the company will remain in business indefinitely and continue to be profitable going concern value is also known as total value this differs from the value that would be realized if its assets were liquidated the liquidation value because an ongoing operation has the ability to continue to earn a profit which contributes to its value a company should always be considered a going concern unless there is a good reason to believe that it will be going out of business 