Uniformity is the practice of requiring organizations to record accounting information and prepare financial statements in accordance with a relevant accounting framework. By requiring strict adherence to an accounting framework, every entity in an industry should report financial information in the same way. With identical preparation methods in place, it is possible to reliably compare the financial results of large numbers of companies. However, the uniformity concept does not always work, since some managers like to stretch the accounting rules to improve their financial presentations.

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