Materiality Principle - Items of low value are not worthwhile recording separately, Business Entity Principle - Financial statements record and report on one particular business, Going Concern Principle - Business will continue to trade in the foreseeable future, Accruals principle - Income and expenses are matched so that they relate to the same goods or services and the same accounting period, Consistency Principle - Accounting policies should be adopted and used consistently, Prudence Principle - Financial Statements should always, where there is any doubt, report a conservative figure for profit and asset valuation, Money Measurement Principle - Money is the common denominator for recording and reporting all business transactions,

Principles (FIAP)

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