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Concetti di contabilità generale

  • Note di Apprendimento
  • Revisione degli argomenti
    BabaJide Martins F.
    TR
    BabaJide Martins F.

    The main accounting concepts are relevance,reliability,materiality and understandability.

    Dada A.
    NG
    Dada A.

    Accounting Concepts and Principles are a set of broad conventions that have been devised to provide a basic framework for financial reporting. As financial reporting involves significant professional judgments by accountants, these concepts and principles ensure that the users of financial information are not mislead by the adoption of accounting policies and practices that go against the spirit of the accountancy profession. Accountants must therefore actively consider whether the accounting treatments adopted are consistent with the accounting concepts and principles.

    Morne V.
    ZA
    Morne V.

    just to break our seriousness about our study....its fun to play the video of materiality,did you noticed how fast she type

    Morne V.
    ZA
    Morne V.

    Accounting information must be based on information directly related to the business being reported on.

    Sunday O.
    NG
    Sunday O.

    accounting concepts is term and terminology use in accounting

    Celestino T.
    AO
    Celestino T.

    The accounting concepts must be clear and transparent.

    Franklin B.
    AE
    Franklin B.

    just to break our seriousness about our study....its fun to play the video of materiality,did you noticed how fast she type..????hhhhhhhh...enjoy our study

    Odongo M.
    UG
    Odongo M.

    Accounting -> General accounting concepts General accounting concepts Relevance Materiality Understandability Relevance Accounting information must be based on information directly related to the business being reported on. Reliability The accounting reports should represent an effective and faithful representation of financial events relating to the business. Materiality This concept requires that all significant events be included in financial reports. An event is regarded as material if it is likely to effect financial decisions. Comparability If accounting reports are to be compared from one reporting period to the next then the methods of accounting used must be consistent from one period to the next. Understandability It is of no value to present accounting reports which users are simply unable to understand. Constraint of timeliness Acts as a constraint to achieving the above qualities in reporting. Timeliness indicates that reports are only of value if available within a reasonable time period. Reliability Comparability Constraint of timelines

    ود د.
    SD
    ود د.

    DONE

    Ebenezer Teye N.
    GH
    Ebenezer Teye N.

    The four main accounting concepts are relevance, materiality, reliability and understadability.

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