https://www.proz.com/kudoz/english-to-arabic/tech-engineering/252725-the-going-concern-assumption.html

Glossary entry

English term or phrase:

the going concern assumption

Arabic translation:

افتراض/مفهوم المؤسسة العامة (واستمراريتها)ـ

Added to glossary by Dikran
Aug 14, 2002 17:41
22 yrs ago
24 viewers *
English term

the going concern assumption

English to Arabic Tech/Engineering Accounting/Auditing
This phrase appears in an Auditor's Report. Here is the full context:

We have also audited the information in the Annual Report concerning the financial statements, the going concern assumption and the proposal for the appropriation of the result.

Proposed translations

39 mins
Selected

افتراض الشركة الجارية أو افتراض الاهتمام الجاري

Fuad is right. This is an ambigious statement. The puzzle lies in the word "concern". It could mean "company or entity" or "interest" therefore I would suggest:
افتراض الشركة أو المؤسسة الجارية
or
افتراض الاهتمام الجاري
Peer comment(s):

neutral Fuad Yahya : I would agree with option 2, because of the adjective "going," unless it is meant to modify "assumptin," which would be very odd. Maybe the writer equivocated between "concern" and "assumption" but failed to delete one or the other, producing a fuzzy text
1 hr
Thank you Fuad, your explanation is most helpful.
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2 KudoZ points awarded for this answer. Comment: "Thank you both for your help! Dikran "
+1
17 mins

افتراض القضية الجارية

This is really poor English technical writing. People often talk this way, but should not write this way.

In this awkward construction, "the going concern" is used as an adjective modifying "assumption." The phrase means, "assumption about the going concern."

In Arabic, it may read better if you use the plural form افتراضات without affecting the meaning -- just a suggestion.


Fuad
Peer comment(s):

agree Azimof : I think the plural is more appropriate, I agree with Fuad
3 hrs
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