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Accounting Framework
The rules and conventions of accounting are generally referred to as the conceptual framework of accounting. As already elaborates in the previous section accounting communicates financial information to the several stakeholders. It is essential in which there is uniformity in the preparation of financial statement of different business enterprises at a point of time and consistency over a period of time. To have uniformity & consistency in the financial statements they are prepared inside a framework of GAAP "(Generally Accepted Accounting Principles)". A Generally accepted accounting principle follows a conceptual framework that are expressed as postulates, concepts, convention, principals, axioms, etc. For our reasons we are going to use the term Accounting Principles Yorston, Smith and Brown describes accounting principles as "the body of doctrines generally related with the theory and procedure of accounting and serving as an explanation of current practices and as guide for selection of conventions and process where alternatives exist". The most significant goal of accounting principles is to give a coherent set of logical principles which form the general frame for the evaluation and development of sound accounting principles.
Call provision is the right of the issuer to call back and retire the issued bonds before the maturity date. The issuer may call the bond and retire the bond by paying
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What are the Measures of growth Sales or market share Number of products or markets Employees Profit Number of retail stores
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An investor, who wants to sell a bond even before it reaches its maturity date, would be concerned as to whether he will receive a price that is close to the true
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The Investment Decision: - Investment decision as well known as 'Capital Budgeting' is related to the selection of long-term assets or else projects in which investments will be m
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