Consistency: Difference between revisions
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* [[Disaggregation]] | * [[Disaggregation]] | ||
* [[Double entry]] | * [[Double entry]] | ||
* [[Double entry bookkeeping]] | |||
* [[Going concern]] | * [[Going concern]] | ||
* [[Journal]] | |||
* [[Ledger]] | |||
* [[Prudence]] | * [[Prudence]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 05:27, 20 July 2022
Financial reporting - accounting concepts.
One of a small number of fundamental accounting concepts.
Consistency requires that like items be treated consistently within each accounting period and between accounting periods.
This helps to ensure that financial information is comparable over time.
