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《财务报告》知识点分享
2021年第一学期澳洲注册会计师考试FR《财务报告》考点分享：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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