| Section 442.5 - Objective evidence |
|
| Section 442.6 - Conservatism |
|
| Section 442.7 - Consistency |
|
| Section 442.8 - Full disclosure |
|
| Section 442.9 - Materiality |
|
| Section 442.10 - Basis of valuation |
|
| REPORTING PRINCIPLES |
|
| Section 442.11 - Accrual reporting |
|
| Section 442.12 - Matching of revenue and expenses |
|
| Section 442.13 - Deductions from operating revenue |
|
| Section 442.14 - Fund accounting |
|
| Section 442.15 - Long-term security investments |
|
| Section 442.16 - Pooled investments |
|
| Section 442.17 - Inventories |
|
| Section 442.18 - Accounting for property, plant and equipment |
|