. .  topic map of accounting and auditing  . .

concept   >  time

class / concept
sub-class of
full name, other names

time concepts in accounting

consists of following members (types)

.  period  .  financial period  .  interim period  .  phase out period  .  prior period  .  current period  . 

.  date  .  closing  .  balance sheet date  .  year end  .  period end  .  grant date  .  due date  .  

.  opening  .  closing  . 

is an attribute of

event  .  document

is related to

document  .  financial statement  .  timeliness  . 

home: 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.