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About: Convention of consistency     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : yago:WikicatAccountingSystems, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: Thingagentyago:Abstraction100002137yago:Accounting113405962yago:Communication100033020yago:Document113403331yago:Record113403643yago:Register113412321yago:WikicatAccountingSystems New Facet based on Instances of this Class

In accounting, the convention in consistency is a principle that the same should be used for preparing financial statements over a number of time periods.This enables the management to draw important conclusions regarding the working of the concern over a longer period. It allows a comparison in the performance of different periods. If different accounting procedures and processes are used for preparing financial statements of different years then the results will not be comparable because these will be based on different postulates.