. .  topic map of accounting and auditing  . .

concept > accounting concept

class / concept name
accounting concept
sub-class of

concept  . 

full name, other names

accounting conceptual framework, Financial Accounting Concepts, usfr-gc:FinancialAccountingConcepts 


objective of financial statement .  underlying assumptions  .  accounting subject  . activity  .

budgeting  .   presentation  .  accounting method  .  GAAP  .  US GAAP  . 

classifies / defines

accounting as a function, role, job, or assignment

is related to

function  .  user  .  transaction  .  event  . 

is the subject of

Statements of Financial Accounting Concepts  .  standard  . 




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.