Disaggregation

1. Accounting. 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 wider) accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total figure.

See also

• Accounting concepts
• Accruals concept
• Assets
• Consistency
• Going concern
• Liabilities
• Prudence