. . topic
map of accounting and auditing . .
concept > accounting concept > accounting subject
/ concept name
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.
element . accounting method
. transaction type . industry
. financial statement . accounting
theme . accounting situation .
|is the subject of
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.