Showing posts with the label accounting

Realization Concept Explained

The realization concept is the basis on which revenue and other income are recognized in the financ…

Materiality convention explained

Finance professionals always consider the materiality of a transaction to decide on what action to …

Substance over form explained

The term substance over form is an accounting concept that ensures financial statements are true an…

Going concern concept explained

The going concern concept states that, from a financial reporting perspective, a business should be…

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