Accounting dictionary. 2014.
going concern — going con·cern n: a business that is in operation Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. going concern … Law dictionary
transfer of undertaking — The Transfer of Undertakings (Protection of Employment) Regulations 1981 ( TUPE ) apply where an undertaking (business) is sold as a going concern (as opposed to a sale of assets or a sale of shares) or where a unit within a business is… … Law dictionary
TOGC — Transfer of a going concern where the sale or transfer of all (or in some cases part) of business to another person. Depending on the circumstances, special rules may apply and the sale may not be treated as a supply for VAT purposes. HM Customs… … Financial and business terms
Kimball Laundry Co. v. United States — SCOTUSCase Litigants=Kimball Laundry Co. v. United States ArgueDate=December 7 ArgueYear=1948 DecideDate=June 27 DecideYear=1949 FullName=Kimball Laundry Co. v. United States USVol=338 USPage=1 Citation=338 U.S. 1 (1949); 69 S.Ct. 1434; 7… … Wikipedia
Daimler Motor Company — This article is about the Daimler brand and its owner the British automobile manufacturer Daimler Motor Company. See Daimler for other uses derived from the German engineer and inventor Gottlieb Daimler. For the two direct descendants of Daimler… … Wikipedia
Enron scandal — The Enron scandal was a financial scandal involving Enron Corporation Former (NYSE ticker symbol: ENE) and its accounting firm Arthur Andersen, that was revealed in late 2001. After a series of revelations involving irregular accounting… … Wikipedia
Nottingham Corporation Tramways — This article is about trams between 1898–1938. For trams between 1875 1897, see Nottingham and District Tramways Company Limited. For trams from 2004 onwards, see Nottingham Express Transit. Tram passing Nottingham Victoria Railway Station… … Wikipedia
Dormant Commerce Clause — The Dormant Commerce Clause, also known as the Negative Commerce Clause, is a legal doctrine that courts in the United States have inferred from the Commerce Clause in Article I of the United States Constitution. The Commerce Clause expressly… … Wikipedia
National Health Service (England) — The NHS Logo for England … Wikipedia
Mergers and acquisitions — Merger redirects here. For other uses, see Merge (disambiguation). For other uses of acquisition , see Acquisition (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis … Wikipedia
