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Objectivity principle - Financial definition

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Translations:      FR  principe d'objectivité (n.m.)     ES  principio de objetividad (n.m.)     DE  Objektivitätsgrundsatz (n.m.) 

Concise definition of the term objectivity principle

The objectivity principle is a [ACR0011256S]GAAP[ACR0011256E] constraint which states that the financial statements of a company provided by the accountants should be based on objective evidence.

Additional information related to this definition

Definitions of related terms

Conservatism principle  •  Consistency principle  •  Cost constraint  •  Materiality principle

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