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FR知识点学习

普通 来源:正保会计网校 2021-02-19

2021年第一学期澳洲注册会计师考试FR《财务报告》知识点:PRINCIPLES accrual basis and going concern

知识点

PRINCIPLES ESTABLISHED IN THE CONCEPTUAL FRAMEWORKTwo key assumptions: accrual basis and going concern

Accrual basis:

recognises the effects of transactions and other events when they occur (may not correspond to the time that cash is exchanged in response to a transaction), and reports them in the financial statements in the periods to which they relate

provides a better basis for assessing the entity’s past performance and predicting future performance.

Going concern:

assumes the entity will operate for the foreseeable future

where not appropriate, the financial statements should be prepared on some other basis.

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