ترسم المبادئ المحاسبية الإطار العام الذي يحكم الطرق و الإجراءات المتبعة لإثبات
العمليات المالية، و في إعداد القوائم و البيانات المالية .
و في رأي مجلس معايير المحاسبة المالية الأمريكية FASB هناك أربعة مبادئ محاسبية
تنضوي ضمن الفروض المحاسبية، و من بينها مبدأ الإفصاح التام .
No English abstract
References used
American Accounting Association , “A Statement Of Basic Accounting Theory” , A.A.A. Evanston , ILL , 1966
APB , Opinion No 15 , “ Earning Preshare” , AICPA , N.Y. 1969
Baker , Morton , “Financial Reporting For Security Investment and Credit Decisions” National Association of Accountants , N.Y. 1990
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