Rules of accounting that should be followed in the preparation of all accounts and financial statements.
Chapter 1
- Business Entity (page 6)
- Unit of Measurement (page 9)
- Going Concern (page 13)
Chapter 2
- Realization of Revenue (page 26)
Chapter 4
- Objective Evidence (page 66)
Chapter 7
- Accounting Period Cycle (Page 156)
- Consistent Reporting (page 154)
- Matching Expenses with Revenue (page 10)
Chapter 8
- Adequate Disclosure (page 180)
Chapter 10
- Historical Cost (page 230)