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GUIDING PRINCIPLES OF ACCOUNTING - Coggle Diagram
GUIDING PRINCIPLES OF ACCOUNTING
Internal users
Managers
efficiency
effectiveness
Employees
remunration
cominissions
wages
retirement
Officers
compensation
bargain
expansion
branch out
demongraphic
safeguard
External users
investors
dividends
Lenders
trade creditors
Suppliers
individuals
enterprises
Customers
Goverment
agencies
attach
safeguard
irregularity
regulate
IFRS
interpretation
accordance
guidelines
adhere
underlying
concepts
principles
regulatory body
global economy
guideline
reliable
comparability
methods
standardized
emerged
consistency
transparency
visible
fundamental
stakeholders
adoption
corporate
subsidiaries
regardless
conceptual framework
outline
Qualitative characteristics
identify
enhancing qualitative characteristics
relevance
faithful representation
comparability
verifiability
timeliness
understandability
fundamental qualitative characteristics
potential
relevant
predictive value
confirmatory value
predictive value
confirmatory value
Materiality
error
Faithful representation
complete
neutral
free from
bias
consistency
absolute
measurement
appropriate