The 'going concern concept' is the underlying basis for Disclosing the market value of securities. The going concern concept is a fundamental principle of accounting. It assumes that during and beyond the next fiscal period a company will complete its current plans, use its existing assets, and continue to meet its financial obligations. Simply put, it is an assumption that the company will stay in business and that the value of its assets will endure. Disclosing the market value of securities is going concern concept. Consolidating the accounts of subsidiary companies with those of the parent company is Consolidation Accounting. Depreciating fixed assets over their useful lives is an Accounting concept. Disclosing the sales and other operating information in the income statement is Revenue Recognition.