Disaggregation: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Update.) |
||
| Line 8: | Line 8: | ||
2. | 2. | ||
The closely related - but broader - accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total figure. | 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. | ||
Revision as of 15:07, 6 November 2016
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 broader - accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total (aggregated) figure.
