Consistency - Revision history

imported>Doug Williamson: Add links.

2022-07-25T07:16:43Z

Add links.

← Older revision		Revision as of 07:16, 25 July 2022
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	* [[Accruals concept]]		* [[Accruals concept]]
	* [[Cohesion]]		* [[Cohesion]]
			* [[Confidence]]
	* [[Disaggregation]]		* [[Disaggregation]]
	* [[Double entry]]		* [[Double entry]]
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	* [[Ledger]]		* [[Ledger]]
	* [[Prudence]]		* [[Prudence]]
			* [[Trust]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add definition. Source: Linked pages

2022-07-25T07:13:53Z

Add definition. Source: Linked pages

← Older revision		Revision as of 07:13, 25 July 2022
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	''Financial reporting - accounting concepts.''		1. ''Financial reporting - accounting concepts.''

	One of a small number of fundamental accounting concepts.		One of a small number of fundamental accounting concepts.
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	This helps to ensure that financial information is comparable over time.		This helps to ensure that financial information is comparable over time.


			2. ''Cohesion - trust - comparability.''

			The quality of being aligned with other relevant things, and free from logical contradictions.

			When statements are consistent with earlier and other statements, the level of trust toward the source of the statements increases.

			Stating amounts on a consistent basis, such as an effective annual rate, makes them comparable.


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	* [[Accounting concepts]]		* [[Accounting concepts]]
	* [[Accruals concept]]		* [[Accruals concept]]
			* [[Cohesion]]
	* [[Disaggregation]]		* [[Disaggregation]]
	* [[Double entry]]		* [[Double entry]]
	* [[Double entry bookkeeping]]		* [[Double entry bookkeeping]]
			* [[Effective annual rate]] (EAR)
			* [[Goal congruence]]
	* [[Going concern]]		* [[Going concern]]
			* [[Integration]]
	* [[Journal]]		* [[Journal]]
	* [[Ledger]]		* [[Ledger]]

imported>Doug Williamson: Add links.

2022-07-20T05:27:14Z

Add links.

← Older revision		Revision as of 05:27, 20 July 2022
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	* [[Disaggregation]]		* [[Disaggregation]]
	* [[Double entry]]		* [[Double entry]]
			* [[Double entry bookkeeping]]
	* [[Going concern]]		* [[Going concern]]
			* [[Journal]]
			* [[Ledger]]
	* [[Prudence]]		* [[Prudence]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Amend header.

2020-10-29T14:00:42Z

Amend header.

← Older revision		Revision as of 14:00, 29 October 2020
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	''~~Accounting~~ concepts.''		''Financial reporting - accounting concepts.''

	One of a small number of fundamental accounting concepts.		One of a small number of fundamental accounting concepts.

imported>Doug Williamson: Add header.

2020-09-10T11:42:10Z

Add header.

← Older revision		Revision as of 11:42, 10 September 2020
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			''Accounting concepts.''

	One of a small number of fundamental accounting concepts.		One of a small number of fundamental accounting concepts.

imported>Doug Williamson: Add link to Double entry page and add note about consistency supporting comparability.

2017-02-10T18:04:55Z

Add link to Double entry page and add note about consistency supporting comparability.

← Older revision		Revision as of 18:04, 10 February 2017
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	Consistency requires that like items be treated consistently within each accounting period and between accounting periods.		Consistency requires that like items be treated consistently within each accounting period and between accounting periods.

			This helps to ensure that financial information is comparable over time.


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	* [[Accruals concept]]		* [[Accruals concept]]
	* [[Disaggregation]]		* [[Disaggregation]]
			* [[Double entry]]
	* [[Going concern]]		* [[Going concern]]
	* [[Prudence]]		* [[Prudence]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Category added 9/10/13 and spacing

2013-10-09T10:49:26Z

Category added 9/10/13 and spacing

← Older revision		Revision as of 10:49, 9 October 2013
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	Consistency requires that like items be treated consistently within each accounting period and between accounting periods.		Consistency requires that like items be treated consistently within each accounting period and between accounting periods.


	== See also ==		== See also ==
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	* [[Going concern]]		* [[Going concern]]
	* [[Prudence]]		* [[Prudence]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Spacing

2013-08-03T06:37:37Z

Spacing

← Older revision		Revision as of 06:37, 3 August 2013
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	One of a small number of fundamental accounting concepts.		One of a small number of fundamental accounting concepts.

	Consistency requires that like items be treated consistently within each accounting period and between accounting periods.		Consistency requires that like items be treated consistently within each accounting period and between accounting periods.

Line 8:		Line 9:
	* [[Going concern]]		* [[Going concern]]
	* [[Prudence]]		* [[Prudence]]

imported>Administrator: CSV import

2012-10-23T14:19:06Z

CSV import

New page

One of a small number of fundamental accounting concepts.
Consistency requires that like items be treated consistently within each accounting period and between accounting periods.

== See also ==
* [[Accounting concepts]]
* [[Accruals concept]]
* [[Disaggregation]]
* [[Going concern]]
* [[Prudence]]