Usually means: Business expected to operate continuously.
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We found 17 dictionaries that define the word going concern:

General (10 matching dictionaries)
  1. going concern: Merriam-Webster
  2. going concern: Oxford Learner's Dictionaries
  3. going concern: Collins English Dictionary
  4. going-concern: Wordnik
  5. going concern: Wiktionary
  6. going concern: Dictionary.com
  7. Going concern: Wikipedia, the Free Encyclopedia
  8. going concern: Longman Dictionary of Contemporary English

Business (7 matching dictionaries)
  1. going concern: Merriam-Webster Legal Dictionary
  2. INVESTORWORDS (No longer online)
  3. Glossary of Legal Terms (No longer online)
  4. Going Concern: Investopedia
  5. Going Concern: Financial dictionary
  6. Accounting, Business Studies and Economics Dictionary (No longer online)
  7. BusinessDictionary.com (No longer online)

Definitions from Wiktionary (going concern)

noun:  (business, finance, accounting) An operating enterprise.

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