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Following Is a List of Descriptions of Concepts or Conventions

question 55

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Following is a list of descriptions of concepts or conventions of accounting.Write the name of the concept or convention that is described.
a.The relative importance of an item or event.
b.Once a company has adopted an accounting procedure,it must use it from one period to the next unless a note to the financial statements informs users of a change in procedure.
c.The benefits to be gained from providing accounting information should be greater than the costs of providing it.
d.When faced with choosing between two equally acceptable procedures or estimates,accountants should choose the one that is least likely to overstate assets and income.
e.Financial statements should present all the information relevant to users' understanding of the statements.


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