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AS 1 - Disclosure of accounting policies

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Chartered Accountancy Financial Reporting (Accounting Standards) Mind Map on AS 1 - Disclosure of accounting policies, created by Dinesh Varier on 01/04/2014.
Dinesh Varier
Mind Map by Dinesh Varier, updated more than 1 year ago
Dinesh Varier
Created by Dinesh Varier about 11 years ago
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AS 1 - Disclosure of accounting policies
  1. Fundamental accounting assumptions
    1. Going concern
      1. Accrual
        1. Concistency
        2. Selection of accounting policies
          1. Prudence
            1. Materiality
              1. Substance over form
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