Main Page and Prudence: Difference between pages

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imported>Doug Williamson
(Update to reflect the replacement of the 'prudence' concept with 'neutrality' in international financial reporting standards.)
 
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#REDIRECT [[Welcome]
''Accounting.''


This wiki is maintained by the Association of Corporate Treasurers for the treasury community. If you are new to treasury please try these introductory articles:
The accounting practice of recognising income and assets only when they are reasonably certain, whilst recognising expenses and liabilities whenever they are probable.




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== See also ==
* [[Accounting concepts]]
* [[Accruals concept]]
* [[Consistency]]
* [[Disaggregation]]


=== Most viewed articles ===
[[Category:Accounting,_tax_and_regulation]]
 
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Revision as of 13:09, 28 September 2014

Accounting.

The accounting practice of recognising income and assets only when they are reasonably certain, whilst recognising expenses and liabilities whenever they are probable.


See also