Disaggregation: Difference between revisions
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Revision as of 14:01, 29 October 2020
Financial reporting - 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.
