Financial Reporting & Tax Accounting Fundamentals
Glossary
Accounting equation
Assets are equal to liabilities plus capital.
Accrual accounting
Under this method of accounting, income is recognised when earned, whether or not collected, and e...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.