What is Going Concern?

The going concern principle assumes that any organization will continue to operate its business for the foreseeable future. The principle purports that every decision in a company is taken with the objective in mind of running the business rather than that of liquidating it.

The concept is not clearly defined anywhere in the Generally Accepted Accounting Principles (GAAP), which leaves a considerable amount of interpretation regarding when an entity should report it. However, Generally Accepted Auditing Standards (GAAS) requires an auditor to verify an entity’s ability to continue as a going concern.

Without any significant information to the contrary, it is always assumed that the entity will be able to meet all its obligation without significant debt restructuring and continue to be a going concern entity.
https://corporatefinanceinstitute.com/resources/knowledge/fi...

A going concern is a business that is assumed will meet its financial obligations when they fall due. It functions without the threat of liquidation for the foreseeable future, which is usually regarded as at least the next 12 months or the specified accounting period (the longer of the two). The presumption of going concern for the business implies the basic declaration of intention to keep operating its activities at least for the next year, which is a basic assumption for preparing financial statements that comprehend the conceptual framework of the IFRS. Hence, a declaration of going concern means that the business has neither the intention nor the need to liquidate or to materially curtail the scale of its operations.

Continuation of an entity as a going concern is presumed as the basis for financial reporting unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements are prepared under the liquidation basis of accounting (Financial Accounting Standards Board, 2014[1]).

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The going concern principle allows the company to defer some of its prepaid expenses until future accounting periods.[3] The going concern assumption is a fundamental assumption in the preparation of financial statements. Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading or seeking protection from creditors pursuant to laws or regulations. Accordingly, unless the going concern assumption is inappropriate in the circumstances of the entity, assets and liabilities are recorded on the basis that the entity will be able to realize its assets, discharge its liabilities, and obtain refinancing (if necessary) in the normal course of business.[4]

An entity is assumed to be a going concern in the absence of significant information to the contrary. An example of such contrary information is an entity's inability to meet its obligations as they come due without substantial asset sales or debt restructurings. If such were not the case, an entity would essentially be acquiring assets with the intention of closing its operations and reselling the assets to another party.[5]

If the accountant believes that an entity may no longer be a going concern, then this brings up the issue of whether its assets are impaired, which may call for the write-down of their carrying amount to their liquidation value, and/or the recognition of liabilities that arise on account of the entity's imminent closure (which may not arise otherwise). Thus, the value of an entity that is assumed to be a going concern is higher than its breakup value, since a going concern can potentially continue to earn profits.

The going concern concept is not clearly defined anywhere in generally accepted accounting principles, and so is subject to a considerable amount of interpretation regarding when an entity should report it. However, generally accepted auditing standards (GAAS) do instruct an auditor regarding the consideration of an entity's ability to continue as a going concern.
https://en.wikipedia.org/wiki/Going_concern

"Going concern" and "Continuïteit" are the same thing.
(But you should translate "structureel zullen worden voortgezet" literally)

The following is from the EU-adopted version of International Financial Reporting Standard 1 (Regulation EU 2008/1126 - consolidated version). To read it, download the PDF versions and go to page 15 - the bilingual display function won't work because the document is over 1000 pages long.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02...

When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern. An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so. When management is aware, in making its assessment, of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern, the entity shall disclose those uncertainties. When an entity does not prepare financial statements on a going concern basis, it shall disclose that fact, together with the basis on which it prepared the financial statements and the reason why the entity is not regarded as a going concern

Bij de opstelling van de jaarrekening moet het management zich een oordeel vormen over het vermogen van de entiteit om haar continuïteit te waarborgen. Een entiteit moet haar jaarrekening opstellen in de veronderstelling dat de continuïteit van de entiteit gewaarborgd is, tenzij het management voornemens is om de entiteit te vereffenen of om haar activiteiten stop te zetten, of als er geen realistisch alternatief bestaat. Als het management tijdens zijn beoordeling weet heeft van materiële onzekerheden die verband houden met gebeurtenissen of omstandigheden die aanzienlijke twijfel doen rijzen over het vermogen van de entiteit om haar continuïteit te waarborgen, moet de entiteit die onzekerheden vermelden. Als een entiteit haar jaarrekening niet opstelt in de veronderstelling dat de continuïteit van de entiteit gewaarborgd is, moet dit feit in de toelichting worden opgenomen, samen met de gehanteerde grondslag voor de opstelling van de jaarrekening en de reden waarom de continuïteit van de entiteit niet gewaarborgd zou zijn.