Discontinuance and Mid-sized companies: Difference between pages

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imported>Doug Williamson
(Expand to non-pensions cases.)
 
imported>Doug Williamson
(Remove surplus text.)
 
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1. ''Pensions''. 
Smaller, large companies.


The cessation of contributions to a pension scheme leading either to winding up or to the scheme becoming paid up.  Discontinuance valuations are made on such a basis.
Often firms are classified as small, medium or large. Different definitions of the categories apply for different purposes, in different jurisdictions and in formal and informal use.


A common grouping is [[Small and Medium-sized Enterprises]] (SMEs). They may benefit from easier financial reporting requirements, tax provisions or eligibility for various government-provided support.


2. Similar assessments in relation to other entities.


Most firms are small, some are medium-sized and few are large.


== See also ==
But the size of firms in the large category vary greatly.
* [[Discontinuance method]]
 
* [[Going concern]]
It has become useful to distinguish smaller large companies for some purposes.
* [[Gone concern]]
 
* [[Solvency]]
 
Opportunities of many kinds vary materially with a firm's size, for example, the available range of investment and financing opportunities.
 
 
No doubt terminology will continue to develop until its use in law and regulation makes further change more difficult or confusing.
 
 
==See also==
*[[Company]]
*[[Micro-enterprise]]
*[[Small and Medium-sized Enterprises]]
 
[[Category:The_business_context]]

Latest revision as of 21:25, 28 April 2022

Smaller, large companies.

Often firms are classified as small, medium or large. Different definitions of the categories apply for different purposes, in different jurisdictions and in formal and informal use.

A common grouping is Small and Medium-sized Enterprises (SMEs). They may benefit from easier financial reporting requirements, tax provisions or eligibility for various government-provided support.


Most firms are small, some are medium-sized and few are large.

But the size of firms in the large category vary greatly.

It has become useful to distinguish smaller large companies for some purposes.


Opportunities of many kinds vary materially with a firm's size, for example, the available range of investment and financing opportunities.


No doubt terminology will continue to develop until its use in law and regulation makes further change more difficult or confusing.


See also