Traditional Culture Encyclopedia - Traditional culture - What is the main significance of the basic premise of accounting staging?
What is the main significance of the basic premise of accounting staging?
The main significance of the premise of accounting staging is that it defines the time period of accounting information, and lays a theoretical and practical foundation for accrual basis, comparability principle, consistency principle, matching principle, timeliness principle, division principle between income expenditure and capital expenditure and prudence principle. Dividing the production and operation activities of enterprises into accounting periods is also the need for enterprises and relevant departments to obtain accounting information in time and give full play to accounting reflection and supervision functions.
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