Disaggregation

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Revision as of 15:07, 6 November 2016 by imported>Doug Williamson (Update.)
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1.

Accounting.

The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, rather than being netted off.


2.

The closely related - but broader - accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total (aggregated) figure.


See also