It's a concern in the sense of "commercial enterprise, entity".
Similarly, it's not "going" in the sense of "leaving" or "going out of business", but "going" as in "ongoing, viable".
So, "going concern" is not a negative thing, meaning "bankruptcy worries" or so, but a positive thing, meaning "viable enterprise".
(Note: not replying to you specifically, but the whole sub-thread :-)
It's a concern in the sense of "commercial enterprise, entity".
Similarly, it's not "going" in the sense of "leaving" or "going out of business", but "going" as in "ongoing, viable".
So, "going concern" is not a negative thing, meaning "bankruptcy worries" or so, but a positive thing, meaning "viable enterprise".
(Note: not replying to you specifically, but the whole sub-thread :-)