Disaggregation: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Layout.) |
||
| Line 1: | Line 1: | ||
''Accounting.'' | ''Accounting.'' | ||
1. | 1. | ||
Revision as of 19:35, 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.
