A company does not record, in the financial statements, the value of skills that employees gain from training programmes. Which accounting concept is being applied?
- Aconsistency
- Bmateriality
- Cmoney measurement
- Dsubstance over form
Accounting 9706 · AS & A Level · The accounting system
A company does not record, in the financial statements, the value of skills that employees gain from training programmes. Which accounting concept is being applied?