The Safer Principles are summarised in the following chart. AS an accountant I also like to link this to key accounting principles (as described in the 2017 draft update of the IASB Conceptual Framework Update): For more detail see Using…

A business will frequently want to know whether its Profits, Sales etc are growing or declining. This can be a difficult question to answer when results are variable and sometimes even a good chart doesn’t help.  Additionally,  it is useful…