Principes comptables : En exploitation
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Module 1: Principes comptables

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Principes comptables : En exploitation

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Accounting - Accounting Principles: Going Concern

Going Concern

Assumes that the life of the business is ongoing, indefinite and
continuous. Also known as the continuity principle.

Breach: The owner does not wish to prepare a balance sheet but rather reports
non-current assets as costs in the period they were acquired.

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