Glossary entry

English term or phrase:

on a going concern basis

Portuguese translation:

com a empresa em funcionamento

Added to glossary by Maria Eugenia Farre
Jan 22, 2002 19:57
22 yrs ago
18 viewers *
English term

on a going concern basis

English to Portuguese Bus/Financial
"Management stressed that reduction of overcapacity does not automatically imply closures. In fact the preferred scenario is disposals, either on a GOING CONCERN BASIS or as a location for alternative activities."

Could anyone please help me find a good translation into Portuguese ?

Here's the explanation received from the project manager:

"On a going concern basis" means that they sell the whole plant/factory/business, which then continues to operate as before except owned by the people that bought it."

Thanks in advance,

ME

Proposed translations

+1
1 hr
Selected

empresa em funcionamento

É assim, Maria Eugênia, que o IBRACON, Instituto Brasileiro dos Contadores, manda traduzir e é assim que ficou na tradução oficial das normas de auditoria. Como é que eu sei? Foi a Vera quem traduziu.

Um beijo para você, outro para a Sofia.
Peer comment(s):

agree José Antonio Azevedo
18 days
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4 KudoZ points awarded for this answer. Comment: "Muito obrigadinha! "
7 mins

em base à continuidade das operações

sorte, P.
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18 mins

Continuidade dos negócios

Maria Eugenia,

Veja definição abaixo:

4.4.2 Definition and explanation of terms used

(a) The Meaning of the going concern assumption
An entity's continuance as a going concern is assumed in the preparation of financial statements in the absence of information to the contrary. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business. If this assumption is not justified, the entity may not be able to realize its assets at the recorded amounts and there may be changes in the amount and dates of maturities of liabilities.

Sucesso!
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1 hr

Em pleno funcionamento

Não é uma tradução at the foot of the letter, mas é uma alternativa válida ;o)

Márcio

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