Reference Entry

accounting concepts

Jonathan Law

in A Dictionary of Finance and Banking

Sixth edition

Published in print March 2018 | ISBN: 9780198789741
Published online March 2018 | e-ISBN: 9780191831430
accounting concepts

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The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, attempts to supply a theoretical framework came only after many common practices had been established. Although various concepts have been suggested, few have found universal agreement. In the UK, four have traditionally been seen as fundamental:...

Reference Entry.  307 words. 

Subjects: Banking ; Social Sciences ; Economics

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