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What is Accounting Concepts and Conventions Explained about?

This document discusses key accounting concepts and conventions. It explains that accounting concepts were developed from business practices to guide financial statement preparation and presentation. Uniform standards are needed for comparability and to provide a true and fair view. Some key concepts discussed are the entity, going concern, monetary measurement, historical cost, consistency, accrual, neutrality, materiality, conservatism, periodicity, and duality.

Author

mardhiah

Language

EN