Search results with tag "Receipts and payments accounts introductory notes"

CC16b Receipts and Payments Accounts Introductory Notes

Accounting standards, which are primarily concerned with the presentation of a true and fair view, do not apply to receipts and payments accounts. However: • receipts and payments accounts should be prepared in a consistent way from year to year; and • if valuations are provided in the statement of assets and

  Notes, Account, Payments, Receipt, Introductory, Concerned, Receipts and payments accounts introductory notes