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Module 1: Conceitos de contabilidade

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O relacionamento entre conceitos e princípios

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Accounting - The relationship between concepts and principles

The relationship between concepts and principles

Concepts

Principles

Relevance

accounting period
disclosure
accounting entity
conservatism
going concern

Reliability

verifiability
historical cost
objectivity
accounting period

Materiality

materiality

Comparability

consistency
disclosure
accounting period
conservatism

Understandability

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