Accounting concepts: Difference between revisions
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A small number of fundamental concepts which underlie the completion of periodic financial accounts of businesses under generally accepted accounting practice. | A small number of fundamental concepts which underlie the completion of periodic financial accounts of businesses under generally accepted accounting practice. | ||
The concepts include | |||
The concepts include: | |||
* accruals | |||
* consistency | |||
* disaggregation, and | |||
* going concern. | |||
== See also == | == See also == | ||
* [[Accounting]] | |||
* [[Accounting bases]] | * [[Accounting bases]] | ||
* [[Accruals concept]] | * [[Accruals concept]] | ||
* [[Accounting practice]] | |||
* [[Conceptual framework]] | |||
* [[Consistency]] | * [[Consistency]] | ||
* [[Disaggregation]] | * [[Disaggregation]] | ||
* [[Going concern]] | * [[Going concern]] | ||
* [[Prudence]] | * [[Prudence]] | ||
* [[True and fair view]] | |||
* [[UK GAAP]] | * [[UK GAAP]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 23:44, 6 July 2022
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.
