Disaggregation: Difference between revisions
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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.