Principle of prudence  

Vorsichtsprinzip   (german)

used for: Accounting conservatism

Broader Terms

• Accounting standards  

Related Terms

• Accrual  
• Foreign currency translation  
• Imputed costs  
• Inflation accounting  

Subject Categories

• B.03.01 Financial accounting  

Links to other Thesauri and Vocabularies

=	Schwebendes Geschäft   (from GND)
=	Vorsichtsprinzip   (from GND)
=	principle of prudence   (from Wikidata)
>	higher-value principle   (from Wikidata)
>	lowest value principle   (from Wikidata)

Persistent Identifier (for bookmarking and linking)

• http://zbw.eu/stw/descriptor/12432-4