Question

A company follows the accrual basis of accounting and recognizes revenue when the goods are dispatched, not when cash is received. However, in its final accounts, it also mentions that revenue is recognized only when it is reasonably certain. Which two accounting concepts does this scenario illustrate, and how do they together ensure the reliability of financial information?

A Going Concern and Dual Aspect
B Revenue Recognition and Prudence
C Materiality and Matching
D Consistency and Conservatism
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