Last November, we explored some of the options available to company proprietors when deciding the future of their businesses, with a particular focus on liquidation. In this issue, we are now going to touch on some considerations regarding the going concern of a business and when business owners need to take a pragmatic view of how their business is performing. Not every business is going to be a success but the best business people find this out fast and understand it is not a reflection on them – instead of being emotionally attached, they take a clinical overview and move on to new business avenues and prove their success that way.