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Accounting Principle

Definition of the noun accounting principle

What does accounting principle mean as a name of something?


  1. a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions

Printed dictionaries and other books with definitions for Accounting Principle

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Google previewDictionary of International Accounting Terms (2001)

by John Owen Edward Clark

cost principle Accounting principle which requires that assets be recorded at acquisition or historical cost minus accumulated amortization.

Google previewDictionary of Accounting (1985)

by Ralph W. Estes

APB Opinions — Accounting Principle Board Opinions, available from the American ...

Google previewA Dictionary of Finance and Banking (2014)

by Market House Books

understandability The accounting principle that the financial information provided by a ...

Google previewThe American Business and Accounting Encyclopaedia (1904)

A Standard Reference Work for Business Men and Accountants, Profusely Illustrated with Many Special Forms, Tables and Diagrams Never Before Published

Accounting Principle 2. Purchasers and others will be far more ready to inspect as a rule actually proved costs of factory assets, as a basis of value, than estimated costs; and there is nothing so suspicious as estimates in such cases. The most ...

Google previewDictionary Of Investment Management (1999)

by K.C.S. Ranganayakulu

(Generally accepted accounting principle). Act of accounting principles to be followed in preparing accounting statements. GOODNAMES. Recognized names in which American and Canadian shares can be registered for delivery without ...

Google previewThe AMA Dictionary of Business and Management (2013)

by George Thomas Kurian

Comparability Accounting principle and tool that requires financial information be presented in a manner that enables comparison with similarly structured ...

Google previewThe Dictionary of International Business Terms (2013)

by Jae K. Shim, Joel G. Siegel, Marc H. Levine

However, no real effort was made to establish accounting principle uniformity at this conference. At the Tenth International Congress of Accountants, held in Sydney Australia (1972), two new organizations were established to deal more ...

Google previewMacmillan Dictionary of Business and Management (1987)

by Richard Lamming, John Bessant

An accounting principle covered by both EEC and UK law (e.g. the British Companies Act 1985) which requires that all income and expenditure over a financial year shall be included in the accounts, irrespective of when it was received or ...

Google previewEncyclopedia of White-Collar & Corporate Crime (2005)

by Lawrence M. Salinger

For example, the FASB may examine whether there are stark differences in how an issue is being handled and determine that the issue is of such importance that all users should be applying the accounting principle in a similar manner.

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