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CFO Library Value Pack

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    Accounting Principles


     

    Accounting Principles Discussions

    Basic accounting concepts 
    Basic accounting principles
     
    Accrual principle 
    Conservatism principle 
    Consistency principle 
    Cost benefit principle 
    Cost principle 
    Economic entity principle 
    Expense recognition principle 
    Full disclosure principle 
    Going concern principle 
    Matching principle 
    Materiality principle 
    Monetary unit principle 
    Objectivity principle 
    Periodicity assumption 
    Reliability principle 
    Revenue recognition principle 
    Time period principle 
    Timeliness of accounting information 
    What are accounting principles? 
    What is the business entity concept? 
    What is the money measurement concept? 
    What is the realization principle? 

     

    Accounting Frameworks and Organizations

    Accounting Principles Board 
    GAAP accounting 
    GAAP hierarchy 
    GAAP vs. IFRS 
    Statements of Financial Accounting Standards 
    What is GAAP? 
    What is IFRS? 
    What is the GAAP codification? 

     

    General Accounting Concepts

    Accounting methods 
    Bragg's laws of accounting
     
    Objectives of financial reporting 
    The materiality constraint 
    What are the characteristics of useful accounting information? 
    What are the key accounting assumptions? 
    What is a going concern qualification? 
    What is an accounting convention? 
    What is capital maintenance? 
    What is commercial substance? 
    What is expense recognition? 
    What is faithful representation? 
    What is market price? 
    What is materiality in accounting information? 
    What is relevance in accounting? 
    What is substance over form?    
    What is the prudence concept in accounting? 
    What is understandability?