. .  topic map of accounting and auditing  . .

concept > accounting concept > accounting subject > accounting theme > accounting policies

class / concept name
Accounting Policies
sub-class of

accounting theme 

full name / other names

Accounting principle, basis, method,  


Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.

Standards provide guidance on selection, application and disclosure of accounting policies most appropriate to an entity's particular circumstances for the purpose of giving a true and fair view

is the subject of

FRS 18 - Accounting Policies  .  IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors  .

general topic

principle  .  basis  .  rule  .  method  .



IAS 8    Accounting Policies, Changes in Accounting Estimates and Errors > http://www.iasplus.com/en/standards/ias/ias8

FRS 18 - Accounting Policies > https://frc.org.uk/Our-Work/Codes-Standards/Accounting-and-Reporting-Policy/Standards-in-Issue/FRS-18-Accounting-Policies.aspx

XBRL-iascf-edap > Explanatory Disclosures and Accounting Policies (EDAP), Financial Reporting for Commercial and Industrial Entities, International Accounting Standards (IAS), an XBRL taxonomy > This taxonomy is intended to allow traded entities to prepare XBRL-formatted interim and annual financial statements according to IAS. This taxonomy references the Primary Financial Statements (PFS) XBRL taxonomy.

topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.