FR《财务报告》知识点汇总

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

PRINCIPLES accrual basis and going concern

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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