. . topic
map of accounting and auditing . .
concept > accounting concept > accounting subject > accounting theme
/ concept name
a collection of related business events and general
theme or activity
which has implications for a general accounting treatment
following members (types)
current standard topics: accounting policies . agriculture . borrowing costs . business combinations . cash flows . changing prices . consolidated financial statements . construction contracts . contingent assets . contingent liabilities . disclosure . discontinued operations . earnings per share . employee benefits . estimates and errors . events after the reporting period . fair value measurement . financial instruments . foreign exchange rates . government grants . held for sale . hyperinflationary economies . impairment of assets . income taxes . insurance contracts . intangible assets . interests in other entities . interim financial reporting . inventories . investment property . investments in associates . joint arrangements . joint ventures . leases . mineral resources . non-current assets held for sale . operating segments . policies . presentation . property, plant and equipment . provisions, . regulatory deferral accounts . related party disclosures . retirement benefit plans . revenue . revenue from contracts with customers . separate financial statements . share-based payment . statement of cash flows .
other themes: business decision
|is the subject of
standard . accounting standard .
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
This page was first published in
April 2002; last updated in June 2015.