Directive and Disaggregation: Difference between pages
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'' | ''Accounting.'' | ||
1. | |||
The | The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, rather than being netted off. | ||
2. | |||
The closely related - but broader - accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total (aggregated) figure. | |||
== See also == | == See also == | ||
* [[ | * [[Accounting concepts]] | ||
* [[ | * [[Accruals concept]] | ||
* [[ | * [[Assets]] | ||
* [[ | * [[Consistency]] | ||
* [[ | * [[Going concern]] | ||
* [[ | * [[Liabilities]] | ||
* [[ | * [[Prudence]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 19:35, 20 September 2019
Accounting.
1.
The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, rather than being netted off.
2.
The closely related - but broader - accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total (aggregated) figure.
