Sifat Dasar Akuntansi menurut APB (Accounting Principle Board) statement no. 4

1.       Accounting entity

2.       Going concern

3.       Measurement

4.       Time period

5.       Monetary unit

6.       Accrual

7.       Exchange price

8.       Approximation

9.       Judgment

10.   General porpuse

11.   Interialited statement

12.   Substance over form

13.   materiality