| 单词 | consignor |
| 释义 | consignor consignor1. Any person or organization that sends goods to a consignee. consistency concept One of four fundamental accounting concepts identified in Statement of Standard Accounting Practice(SSAP) 2, Disclosure of Accounting Policies; it was also recognized in the UK Companies Act 1985 and the EU’s Fourth Company Law Directive. The concept requires consistency of treatment of like items within each accounting period and from one period to the next; it also requires that accounting policies are consistently applied. Under current guidance the consistency concept is no longer recognized as a fundamental principle. Rather, an entity is required to implement those policies that are judged most appropriate to its circumstances for the purpose of giving a true and fair view. Comparability is therefore held to be a more important characteristic of financial statements than consistency. |
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