Is the Accounting Principles and Concepts or Rules and Regulations: An International Perspective

Accounting in historical development over the ages and places has accumulated many experiences and ideas that have became a knowledge base. The accounting practices have related and the some principles and concepts have also emerged. The advantages of these ماكحأو دعاوق مأ ميهافمو ئدابم يه له ةبساحملا ... ] ٢٢٤ [ items have been proved. Recently, the ideas and principles have transferred into rules and bases that made the accounting situation as a vein tool by aspects to adapt with it suitably. This research tries to discuss the accounting according to rules and bases. The research concluded to a group of positive results.