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In the field of accounting, when reporting the financial statements of a company, accounting constraints (also known as the constraints of accounting) are boundaries, limitations, or guidelines. These constraints may allow for variations to the accounting standards an accountant is trying to follow. Types of constraints include objectivity, costs and benefits, materiality, consistency, industry practices, timeliness, and conservatism, though there may be other types of constraints not listed. These constraints deal with issues such as requiring evidence, balancing the costs and benefits of providing financial information, deciding the precision of a report, remaining consistent within a report and from year-to-year, following the practices of an industry, reporting in a timely manner, and

Attributes	Values
rdfs:label	Accounting constraints (en)
rdfs:comment	In the field of accounting, when reporting the financial statements of a company, accounting constraints (also known as the constraints of accounting) are boundaries, limitations, or guidelines. These constraints may allow for variations to the accounting standards an accountant is trying to follow. Types of constraints include objectivity, costs and benefits, materiality, consistency, industry practices, timeliness, and conservatism, though there may be other types of constraints not listed. These constraints deal with issues such as requiring evidence, balancing the costs and benefits of providing financial information, deciding the precision of a report, remaining consistent within a report and from year-to-year, following the practices of an industry, reporting in a timely manner, and (en)
dcterms:subject	Management accounting
Wikipage page ID	2938090 (xsd:integer)
Wikipage revision ID	1097223844 (xsd:integer)
Link from a Wikipage to another Wikipage	Environmental issues List of financial performance measures Net asset value Corporate Strategy Liability (financial accounting) Conservatism Consistency Objectivity (philosophy) Constraints accounting Board of directors Stakeholder (corporate) Management accounting Feedback Bank statement Cost accounting Accounting Accounting standard Accounts receivable KPMG Asset Business agent Financial statement Methodology Materiality (auditing) Expense Evidence Throughput accounting Agriculture industry Financial Reporting Cost-benefit Costs and benefits Quarterly reporting Immateriality Social trend
sameAs	Accounting constraints Accounting constraints
dbp:wikiPageUsesTemplate	dbt:Expert_needed dbt:Multiple_issues dbt:Reflist dbt:Technical
has abstract	In the field of accounting, when reporting the financial statements of a company, accounting constraints (also known as the constraints of accounting) are boundaries, limitations, or guidelines. These constraints may allow for variations to the accounting standards an accountant is trying to follow. Types of constraints include objectivity, costs and benefits, materiality, consistency, industry practices, timeliness, and conservatism, though there may be other types of constraints not listed. These constraints deal with issues such as requiring evidence, balancing the costs and benefits of providing financial information, deciding the precision of a report, remaining consistent within a report and from year-to-year, following the practices of an industry, reporting in a timely manner, and not overstating profits and/or assets. Accounting constraints may be confused with constraints accounting the latter of which, much like throughput accounting or cost accounting, is a method of accounting. (en)
prov:wasDerivedFrom	wikipedia-en:Accounting_constraints?oldid=1097223844&ns=0
page length (characters) of wiki page	19008 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Accounting_constraints
is Link from a Wikipage to another Wikipage of	Constraints accounting
is foaf:primaryTopic of	wikipedia-en:Accounting_constraints

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