- The principle of compensation: according to this principle when making the financial statements are not permitted offset between assets and liabilities, income and expenses between. In case was conducted conducting clearing between these amounts must be based on materiality and to interpret the financial statements
- Consistency Principle: To ensure consistency and comparability is of information on the financial statements, the presentation and classification of items in the financial statements must thoroughly understand the principle of consistency between the accounting year. If changes must be notified in advance and must be explained in the financial statements.
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