Page 33 - PowerPoint Template
P. 33

ACCOUNTING CONCEPT






     1.   HISTORICAL COST


     2.   THE MONETARY UNIT CONCEPT

     3.   THE ECONOMIC ENTITY CONCEPT


     4.   GOING CONCERN CONCEPT


     5.   CONSISTENCY CONCEPT


     6.   ACCOUNTING PERIOD CONCEPT

     7.   MATERIALITY CONCEPT


     8.   REVENUE RECOGNITION


     9.   EXPENSE RECOGNITION


     10. FULL DISCLOSURE


     11. OBJECTIVITY

     12. FAIR VALUE MEASUREMENT









                                                                   33
   28   29   30   31   32   33   34   35   36   37   38