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2012-05-05 10:31
Fundamental Accounting Concepts Disclose of accounting policies refers to four basic assumptions underlying the periodic financial statements of enterprises. The turn used to describe these… Read More
2012-05-05 10:31
Variations in Accounting Practice The accounting standards programmed has sought to eliminate the scope for variations in accounting practices, both within company annual reports and between… Read More
2012-05-05 10:30
Accounting for Substance Substance over form The principle of substance over form was introduced in international accounting standards.International accounting standards refers to three fund… Read More
2012-05-05 10:30
A Conceptual Framework of Accounting IntroductionThe standard-setting process has proceeded for almost two decades in the absence of a conceptual framework underlying the preparation of peri… Read More
2012-05-05 10:29
Reporting Financial PerformanceThe main abuse of SSAP related to the treatment of extraordinary items, particularly redundancy, reorganization and restructuring costs. Any such costs classif… Read More
2012-05-05 08:42
Why organizations use costing systems An organisation’s costing system is the foundation of the internal financial information system for managers. It provides the information that man… Read More
2012-03-23 23:34
Financial Statements Terminology The term “financial statements” is usually taken to include the balance sheet, profit and loss account and cash flow statement together with note… Read More

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