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The Structure of Accounting Theory
The Structure of Accounting Theory
The structure of
accounting theory
The structure of an
accounting theory
The structure of an accounting theory contains
the following elements:
a statement of the objectives of financial
statements
a statement of the postulates and theoretical
concepts of accounting concerned with the
environmental assumptions and the nature
of the accounting unit
a statement of the basic accounting
principles
a body of accounting techniques
The going-concern postulate