Sign convention: Difference between revisions

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imported>Doug Williamson
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imported>Doug Williamson
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Line 20: Line 20:
*[[Inflow/(outflow)]]
*[[Inflow/(outflow)]]
*[[Mostly positive]]
*[[Mostly positive]]
*[[Reconciliation]]
*[[Spreadsheet risk]]
*[[Spreadsheet risk]]
*[[Variance analysis]]
*[[Variance analysis]]


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

Revision as of 12:25, 23 July 2022

In reporting and modelling, a decision about the meaning of positive and negative numbers.

Many errors and failures of understanding result from not establishing sign conventions, or not following them consistently.


Examples of sign conventions include:

  • Assets / (liabilities)
  • Income / (expense)
  • Inflow / (outflow)
  • Mostly positive
  • B/(W)


See also