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A.. They are the general rules and concepts that govern the field of accounting
B.. They are the specific rules and concepts that govern the field of accounting
C...They are the standard rules and concepts that govern the field of accounting
D...They are the basic and major rules and concepts that govern the field of accounting.
A.. They are the general rules and concepts that govern the field of accounting.
There are general rules and concepts that govern the field of accounting. These general rules–referred to as basic accounting principles and guidelines–form the groundwork on which more detailed, complicated, and legalistic accounting rules are based. For example, the Financial Accounting Standards Board (FASB) uses the basic accounting principles and guidelines as a basis for their own detailed and comprehensive set of accounting rules and standards.
