Accounting concepts: Difference between revisions

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imported>Doug Williamson
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imported>Doug Williamson
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The concepts include going concern, accruals, consistency, prudence and disaggregation.
The concepts include going concern, accruals, consistency, prudence and disaggregation.


== See also ==
== See also ==
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* [[Prudence]]
* [[Prudence]]
* [[UK GAAP]]
* [[UK GAAP]]
[[Category:Accounting_and_Reporting]]

Revision as of 10:48, 9 October 2013

A small number of fundamental concepts which underlie the completion of periodic financial accounts of businesses under generally accepted accounting practice.

The concepts include going concern, accruals, consistency, prudence and disaggregation.


See also