accounting principle

Noun
  1. A principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions (synset 105964460)
    is a type of: principle - a rule or standard especially of good behavior
    belongs to: gaap, generally accepted accounting principles - a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures
    same as: accounting standard

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