RESULT OFFR 12%off code: RESULT, fr hlp gv mis cal 9980100288. Chk complete CA FINAL, CA CPT Reslt Updates Here

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Definition of "Fundamental accounting assumptions"

Certain fundamental accounting assumptions underlie the preparation and presentation of financial statements. They are usually not specifically stated because their acceptance and use are assumed. Disclosure is necessary if they are not followed. The following have been generally accepted as fundamental accounting assumptions: 1) Going Concern 2) Consistency 3) Accrual

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