accounting plan


accounting plan
A detailed accounting guide provided by a number of European countries, such as France and Spain. The guide gives definitions of accounting terms, rules for valuation and measurement, model financial statements, and a chart of accounts. This legalistic approach to the preparation of financial statements contrasts with the approach in the UK, where greater emphasis is placed on ensuring that the financial statements present a true and fair view of the financial status of a particular organization.

Accounting dictionary. 2014.

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