Disaggregation: Difference between revisions
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''Accounting concepts.'' | |||
1. | |||
The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, rather than being netted off. | 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 | |||
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 == | ||
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* [[Liabilities]] | * [[Liabilities]] | ||
* [[Prudence]] | * [[Prudence]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 11:43, 10 September 2020
Accounting concepts.
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.
