What is Going concern concept ?

Read the excerpt from "amigo brothers.” felix and antonio turned and faced each other squarely in a fighting pose. felix wasted no time. he came in fast, head low, half hunched toward his right shoulder, and lashed out with a straight left. he missed a right cross as antonio slipped the punch and crossed and countered with one-two-three lefts that snapped felix’s head back, sending a mild shock coursing through him. if felix had any small doubt about their friendship affecting their fight, it was being neatly dispelled.

Afigure of speech which explicitly compares two different things using the words "like or as", sometimes referred to as approximations?

Que língua é essa? que raça e país usa esse idioma?