Q:
What are accouting concepts?
A:
Many of its accounting procedures are operated automatically by people who have never questioned whether alternative methods exist which are just as valid. The procedures in common use imply the acceptance of certain concepts which are by no means self-evident nor the only possible concept. Such accounting concepts have builded up the Accounting framework. One thing is sure to say, accounting framework does not mean to provide a certain true and fair view. it is upon the Financial statement is prepared properly according to the HKAS, FRS or IAS. (Accounting Standards, Reporting Standards) Other countires may vary.
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2007/1/12
Financial Concept
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