Please enable JavaScript.
Coggle requires JavaScript to display documents.
Qualitative Characteristics of Financial Information, Accounting…
Qualitative Characteristics of Financial Information, Accounting Assumptions and Concepts
Qualitative Characteristics of Financial information
Fundamental Qualitative Characteristics of Financial Information
Relevance
Materiality
Predictive value
Confirmatory Value
Faithful Representative
Completeness
Neutrality
Free from error
Enhancing Qualitative Characteristics
Comparibility
verifiability
Timeliness
understandability
Going Concern Assumptions and Accounting Concepts
Accounting Concepts
Accruals
Historical cost
Economics Entity or business entity
money measurement
periodicity
matching
Dual aspect
Realisation
Going Concern