How Long to Forecast When valuing a company, we typically assume the business is a going concern. Which of the following is the best definition of going concern?

A) A going concern does not necessarily mean that the business is currently cash flow positive.

B) A going concern does not mean the company is concerned it will cease operations in the near future.

C) A going concern assumes the business operates indefinitely.

D) The business will operate for a finite amount of time and we know exactly when the operations will end.