arvestuspõhimõtete

Arvestuspõhimõtted refer to the fundamental rules and guidelines that govern how financial transactions and economic events are recognized, measured, and reported in accounting. These principles ensure consistency, comparability, and reliability of financial information. They are crucial for stakeholders such as investors, creditors, and management to make informed decisions.

Key arvestuspõhimõtted include the accrual basis of accounting, which recognizes revenues when earned and expenses when incurred, regardless of when cash is exchanged. The going concern principle assumes that a business will continue to operate indefinitely. The historical cost principle dictates that assets are recorded at their original purchase price. The matching principle requires that expenses are recognized in the same period as the revenues they help generate. The principle of conservatism suggests that when faced with uncertainty, accountants should choose the option that is least likely to overstate assets or income.

These principles are often derived from accounting standards, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP) in the United States. Adherence to arvestuspõhimõtted ensures that financial statements present a true and fair view of an entity's financial position and performance. Deviations from these principles can lead to misrepresentation and unreliable financial reporting.