Definitions [1]
Definition: Accounting Standards
In the words of Kohler: “Accounting standards are codes of conduct imposed by customs, laws or professional bodies for the benefit of public accountants and accountants generally.”
Concepts [7]
- Introduction of Theory Base of Accounting
- Generally Accepted Accounting Principles
- Accounting Concepts
- Systems of Accounting
- Basis (Methods) of Accounting System
- Accounting Standards
- Basis (Methods) of Accounting System
