Disaggregation: Difference between revisions

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1.  ''Accounting.''   
'' 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.
The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, rather than being netted off.
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2.  
2.  


The closely related (but wider) 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.




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* [[Consistency]]
* [[Consistency]]
* [[Going concern]]
* [[Going concern]]
* [[Gross]]
* [[Liabilities]]
* [[Liabilities]]
* [[Net]]
* [[Prudence]]
* [[Prudence]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 12:33, 5 December 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.


See also