Accounting principles focus on the users of accounting information. Principles have developed over a long period of time, and are continuously subject to revision as information needs change. This article deals with a review of accounting concepts and principles which are:1) business entity, 2) going concern, 3) objective evidence, 4) unit of measurement, 5) accounting period, 6) matching revenues and expenses, 7) adequate disclosure, 8) materiality, 9) consistency, and 10) conservatism
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