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The consistency theory is the concept once an accounting principle or method is adopted by a business it must continue to be used right until a much better principle is located.
They might bring in essential interventions far too in the shape of accounting benchmarks adaptation and can provide a critical overview in the pertinent accounting criteria .
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Subtract the agreement profits allowed to day through the foregoing period of time from the whole volume of profits that be recognized. Recognise the event in The existing accounting period.