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CPA Exam Review (FAR) Archive

Assumptions, Concepts, and Principles of Accounting

Posted August 25, 2013 By Narcisse

Accounting, like most any other field of study, is anchored in a set of broad assumptions, concepts, and principles from which all rules are derived. It is almost impossible to develop an expertise in accounting without being cognizant of those fundamental precepts. Once you comprehend the essence of that set of broad accounting assumptions, concepts, […]

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