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Accounting Principles
 
Accounting principles are broad rules adopted by the accounting profession as guides for use in recording and reporting the financial affairs and activities of a business to its owners, investors, creditors, and other outsiders.
 
مَبَادِئُ المُحَاسَبَةِ
 
مَبَادِئُ المُحَاسَبَةِ هِيَ عِبَارةٌ عَنْ قَواعِدَ شَامِلَةٍ تُسْتَعْمَلُ في مِهْنَةِ المُحَاسَبَةِ كَدَليلٍ للقُيودِ المُحَاسَبِيَّةِ التَّابِعَةِ للنَّشَاطاتِ التِّجَارِيَّةِ والمَالِيَّةِ وتَقْدِيمِ تَقاريرَ عنها لأَصْحَابِ المُنْشَأَةِ والمُسْتَثْمِرينَ بِها ودائِنيها أو أيِّ جِهَةٍ أُخْرى.