Accounting concepts: Difference between revisions
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* [[Prudence]] | * [[Prudence]] | ||
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* [[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.
