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Furthermore, the principle-based accounting approach is set to have more reliance on professional judgements fasb believes that an approach focusing more clearly on the principles of accounting standards is necessary to improve the quality and transparency of us financial accounting and reporting (fasb, 2002, p 10. Undergraduate course descriptions acct101 this course is an introduction to the basic concepts and standards underlying financial accounting systems. Question principles of accounting acct 101 assignment 2 last due date for submission 3rd october 2015 discussion questions q1.
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The perception of the accounting students on the image of the accountant and the accounting profession journal of economics and business research, 21(1), pp7-24 drew, j, 2015 keep pace with tech changes journal of accountancy, 220(4), p20 henry, b and hicks, m, 2015 a survey of perspectives on the future of the. The international accounting standardization committee (isac) defined the prudence concept as an accounting concept that requires a high level of caution when estimating risk and uncertainty (erickson, 2010) there are a.
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