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AS 1 - Disclosure of accounting policies

Dinesh Varier Financial Reporting Chartered Accountancy English

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AS 1 - Disclosure of accounting policies

  1. Fundamental accounting assumptions

    • Going concern
    • Accrual
    • Concistency
  2. Selection of accounting policies

    • Prudence
    • Materiality
    • Substance over form

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Chartered Accountancy Financial Reporting (Accounting Standards) Mind Map on AS 1 - Disclosure of accounting policies, created by Dinesh Varier on 04/01/2014.
Created by
Dinesh Varier · Jan 2014
Updated
Oct 13, 2016
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