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Essay's paper info
| Topic: |
Business
|
| Number of pages / Number of words: |
12 / 3328 |
Essay's paper body
They should exclude the private affairs of those who either own or manage the entity, except in so far as they impact directly on it.
b) Periodicity
Accounts should be prepared at the end of a defined period of time and this period should be adopted as the regular period of account.
c) Going Concern (Fundamental Principle)
The accounts should be prepared on the assumption that the entity will continue in existence for the foreseeable future...
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Sometimes business may need to modify the historic cost due to the changes in some economic circumstances.
(d) Realization
Transaction that reflect financial data should be entered in the books of account when the legal title to them has been transferred from one party to another party., irrespective of when a cash settlement takes place...
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