statement of owner's equity historical cost basis fees earned IFRS private enterprises account receivable proprietorship going concern assumption statement of retained earnings faithful representation timeliness business materiality statement of financial position net loss prepaid expenses purchase on account business entity assumption private accounting revenues owner's equity statement of comprehensive income expenses rent revenue manufacturing business benefit versus cost constraint sales on account asset balance sheet management accounting statement of changes in equity understandability CPA comparability corporation cash flow statement revenue recognition principle cost constraint accounting IASB merchandising business AcSB account form ethics liability cost principle net income account payable statement of cash flows fees earned on account representational faithfulness financial accounting profit public accounting relevance report form Canadian GAAP interest revenue general- purpose financial statements income statement business transaction services business publicly accountable enterprises partnership verifiability accounting equations sales statement of owner's equity historical cost basis fees earned IFRS private enterprises account receivable proprietorship going concern assumption statement of retained earnings faithful representation timeliness business materiality statement of financial position net loss prepaid expenses purchase on account business entity assumption private accounting revenues owner's equity statement of comprehensive income expenses rent revenue manufacturing business benefit versus cost constraint sales on account asset balance sheet management accounting statement of changes in equity understandability CPA comparability corporation cash flow statement revenue recognition principle cost constraint accounting IASB merchandising business AcSB account form ethics liability cost principle net income account payable statement of cash flows fees earned on account representational faithfulness financial accounting profit public accounting relevance report form Canadian GAAP interest revenue general- purpose financial statements income statement business transaction services business publicly accountable enterprises partnership verifiability accounting equations sales
(Print)
statement of owner's equity
historical cost basis
fees earned
IFRS
private enterprises
account receivable
proprietorship
going concern assumption
statement of retained earnings
faithful representation
timeliness
business
materiality
statement of financial position
net loss
prepaid expenses
purchase on account
business entity assumption
private accounting
revenues
owner's equity
statement of comprehensive income
expenses
rent revenue
manufacturing business
benefit versus cost constraint
sales on account
asset
balance sheet
management accounting
statement of changes in equity
understandability
CPA
comparability
corporation
cash flow statement
revenue recognition principle
cost constraint
accounting
IASB
merchandising business
AcSB
account form
ethics
liability
cost principle
net income
account payable
statement of cash flows
fees earned on account
representational faithfulness
financial accounting
profit
public accounting
relevance
report form
Canadian GAAP
interest revenue
general-purpose financial statements
income statement
business transaction
services business
publicly accountable enterprises
partnership
verifiability
accounting equations
sales
