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The Conflicts within Traditional Accounting Conventions
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This 6 page paper considers the conflict present in the different accounting concepts. The concept of prudence and accruals, or matching, are considered in detail with examples. The use of SSAP's (Statement's of Standard Accounting Practice) in the United Kingdom is also included with special attention paid to SSAP 13 which cover the capitalisation of research and development costs. The bibliography cites 3 sources.
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Pages:
6
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Filename:TS14_TEacccon.wps |
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Paper Title:
The Conflicts within Traditional Accounting Conventions
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