Liquidation as a Going Concern

Authors

  • Vishal Gupta Registered Valuer, Kolkata

DOI:

https://doi.org/10.33516/maj.v55i10.108-108p

Keywords:

No Keywords.

Abstract

IBBI vide notification dt. 25 Jul 2019 inserted Regulation 32A in the Liquidation Regulations whereby the Liquidator may sell the Corporate Debtor, or the business thereof, as a going concern. This was supposed to be a welcome move, as it is generally known that the economic value of a going concern business is higher than the value of assets. Hence, this move was supposed to increase the economic worth of national assets under Liquidation. However, the business will be sold as a going concern opens a Pandora ’s Box for the buyers under such a scheme.

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Published

2020-10-01

How to Cite

Gupta, V. (2020). Liquidation as a Going Concern. The Management Accountant Journal, 55(10), 108–108. https://doi.org/10.33516/maj.v55i10.108-108p

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