Accounting concepts :
1.
HISTORICAL COST
2.
MONETARY UNIT CONCEPT
3.
ECONOMIC ENTITY CONCEPT
4.
GOING CONCERN CONCEPT
5.
CONSISTENCY CONCEPT
6.
ACCOUNTING PERIOD CONCEPT
7.
MATERIALITY CONCEPT
8.
REVENUE RECOGNITION
9.
EXPENSE RECOGNITION
10.
FULL DISCLOSURE11.
OBJECTIVITY
12.
FAIR VALUE MEASUREMENT
Источник: rutube.ru