Accounting concepts: Difference between revisions

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== See also ==
== See also ==
* [[Accounting]]
* [[Accounting bases]]
* [[Accounting bases]]
* [[Accruals concept]]
* [[Accruals concept]]

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.


See also