A business charges depreciation on its non-current assets. It then records them in the statement of financial position at net book value. Which accounting concept is the business applying?
- Aduality
- Bprudence
- Crealisation
- Dsubstance over form
Accounting 9706 · AS & A Level · Accounting for non-current assets
A business charges depreciation on its non-current assets. It then records them in the statement of financial position at net book value. Which accounting concept is the business applying?