. . topic
map of accounting and auditing . .
concept > accounting concept > accounting subject > financial statement element
/ concept name
An element of financial statements such as asset,
. liability . capital .
equity . either an asset or a liability
. net profit or loss for the period .
capital maintenance adjustments . government
grants . investments in associates .
|is the subject of / subject to
standard . rules
of disclosure . rules of presentation
|is contained in
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.