Chartered Accountant and Consistency: Difference between pages

Revision as of 18:04, 10 February 2017

One of a small number of fundamental accounting concepts.

Consistency requires that like items be treated consistently within each accounting period and between accounting periods.

This helps to ensure that financial information is comparable over time.

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-A member of the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, Chartered Accountants Ireland or other similar chartered accountancy body in other jurisdictions.
+One of a small number of fundamental accounting concepts.
-An internationally recognised professional designation.
+Consistency requires that like items be treated consistently within each accounting period and between accounting periods.
+This helps to ensure that financial information is comparable over time.
-The US equivalent is a Certified Public Accountant (CPA).
 == See also ==
-* [[ACA]]
+* [[Accounting concepts]]
-* [[CA]]
+* [[Accruals concept]]
-* [[FCA]]
+* [[Disaggregation]]
+* [[Double entry]]
+* [[Going concern]]
+* [[Prudence]]
-[[Category:Ethics]]
+[[Category:Accounting,_tax_and_regulation]]