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Lo 2 describe - PowerPoint PPT Presentation

ASSUMPTIONS Economic entity Going concern Monetary unit Periodicity

ASSUMPTIONS Economic entity Going concern Monetary unit Periodicity. PRINCIPLES Measurement Revenue recognition Expense recognition Full disclosure. CONSTRAINTS Cost-benefit Materiality Industry practice Conservatism. Third level. QUALITATIVE CHARACTERISTICS Relevance Reliability

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Lo 2 describe - PowerPoint PPT Presentation

ASSUMPTIONS Economic entity Going concern Monetary unit Periodicity