Definition & Meaning of "going concern"

What is the origin of the idiom "going concern" and when to use it?

The term "going concern" originated in the field of accounting and finance, where it is used to describe a business that is expected to continue operating normally for the foreseeable future. The term is commonly used in financial reporting and analysis, as it assumes that the business will continue to generate revenue and operate without significant changes to its management or operations.