Disaggregation

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.

See also

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