TY  - CHAP
AB  - Abstract An accounting principle should be supported by clear concepts of the needs to be served by reporting on actual transaction experience. This is so because account data are able to speak authoritatively only of transaction experience of the specific enterprise. In addition, some actions are justified by principles resting on moral grounds. Some of the characteristics of an accounting principle that emerge are that these are persuasive, relevant, and reflective of the truth.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020061
UR  - https://doi.org/10.1108/S1479-350420160000020061
PY  - 2016
Y1  - 2016/01/01
TI  - Concept of a Principle
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
T3  - Studies in the Development of Accounting Thought
PB  - Emerald Group Publishing Limited
SP  - 351
EP  - 356
Y2  - 2024/09/21
ER  -