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《財務報告》知識點分享
2021年第一學期澳洲注冊會計師考試FR《財務報告》考點分享：PRINCIPLES ESTABLISHED IN THE CONCEPTUAL FRAMEWORKTwo key assumptions: 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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