. .  topic map of accounting and auditing  . .


concept > accounting concept > accounting subject > accounting theme


class / concept name
accounting theme
sub-class of

accounting concept  .  accounting subject  .

description

a collection of related business events and general theme or activity which has implications for a general accounting treatment

consists of following members (types)

current standard topics:  accounting policies  .  agriculture  .  borrowing costs  .  business combinations  .  cash flows   .  changing prices  .  consolidated financial statements  .  construction contracts  .  contingent assets  .  contingent liabilities  .  disclosure  .  discontinued operations  .  earnings per share  .  employee benefits  .  estimates and errors  .  events after the reporting period   .  fair value measurement  .  financial instruments  .  foreign exchange rates   .  government grants  .  held for sale  .  hyperinflationary economies  .  impairment of assets  .  income taxes  .  insurance contracts  .  intangible assets  .  interests in other entities  .  interim financial reporting  .  inventories  .  investment property  .  investments in associates   .  joint arrangements  .  joint ventures   .  leases   .  mineral resources  .  non-current assets held for sale  .  operating segments  .  policies  .  presentation  .  property, plant and equipment  .  provisions,   .  regulatory deferral accounts  .  related party disclosures  .  retirement benefit plans  .  revenue  .  revenue from contracts with customers  .  separate financial statements  .  share-based payment  .  statement of cash flows  .  

other themes:  business decision  . 

is the subject of

standard  .  accounting standard  . 



HOME

notes



topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.