Accounting concepts: Difference between revisions
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* [[Accounting bases]] | * [[Accounting bases]] | ||
* [[Accruals concept]] | * [[Accruals concept]] | ||
* [[Conceptual framework]] | |||
* [[Consistency]] | * [[Consistency]] | ||
* [[Disaggregation]] | * [[Disaggregation]] | ||
Revision as of 12:22, 29 October 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.
