Disaggregation: Difference between revisions
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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. | ||
Revision as of 19:34, 20 September 2019
Accounting. 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.
