. .  topic map of accounting and auditing  . .

concept > accounting concept > accounting subject

class / concept name
accounting subject
sub-class of

accounting concept  . 


The subject of a standard or particular accounting treatment, eg a financial statement element, accounting method, a type of transaction such as leasing, an industry, a financial statement, an accounting theme, and lastly an accounting situation; A collection of business events and general situation or activity which has implications for a general accounting treatment.


financial statement element  .  accounting method  .  transaction type  .  industry  .  financial statement  .  accounting theme  .  accounting situation  .

is the subject of

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.