Accounting concepts: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Layout.) |
imported>Doug Williamson (Add link.) |
||
Line 19: | Line 19: | ||
* [[Going concern]] | * [[Going concern]] | ||
* [[Prudence]] | * [[Prudence]] | ||
* [[True and fair view]] | |||
* [[UK GAAP]] | * [[UK GAAP]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 13:55, 16 September 2020
A small number of fundamental concepts which underlie the completion of periodic financial accounts of businesses under generally accepted accounting practice.
The concepts include:
- accruals
- consistency
- disaggregation, and
- going concern.