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Underlying Assumptions

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Mapa Mental sobre Underlying Assumptions, criado por jnahal em 31-08-2014.
jnahal
Mapa Mental por jnahal, atualizado more than 1 year ago
jnahal
Criado por jnahal aproximadamente 12 anos atrás
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Resumo de Recurso

Underlying Assumptions
  1. Accounting Entity
    1. distinguishable from owner and other entities
      1. Every entity controls its assets and incurs its liabilities
    2. Accrual Basis Assumption
      1. Going Concern Assumption
        1. The existing Entity will continue to operate in the future
          1. liquidation values (Prices in a forced sale) are NOT reported
        2. Period Assumption
          1. Comparability
            1. Life of the entity is divided into equal time intervals.

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