[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30599":3,"doc-seo-30599":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30599,962075114101,"Seraphina","https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?_k=1776739308162644532",4,"Exam","THE USE OF DOUBLE-ENTRY AND ACCOUNTING SYSTEMS","The document addresses qualitative characteristics of financial information alongside guidance for applying double-entry bookkeeping and accounting systems. Key topics include faithful representation as a core qualitative characteristic, the interaction of enhancing characteristics, and how the going concern concept informs valuation assumptions without guaranteeing continued operation. It also covers prudent judgement under uncertainty, limits on overstating assets and income, and clarifies that asymmetry is not a qualitative characteristic. Accounting examples further explain treatment of dividends, share premium, revaluation surpluses in comprehensive income, and movements between inventory and non-current assets.","cbCairNnueYShr4Q","https://ap.wps.com/l/cbCairNnueYShr4Q","pdf",124435,1,1778288003,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","the-use-of-double-entry-and-accounting-systems","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/the-use-of-double-entry-and-accounting-systems/30599",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]