Basic Principles from GRAP 1 Presentation on Financial Statements and the Conceptual framework

Topic
Accrual accounting	Recording	Presentation
Consistency vs Comparability	Recording	Presentation
Current and non-current vs order of liquidity	Recording	Presentation
Going concern	Recording	Presentation
Importance of disclosing information on significant judgements and uncertainties	Recording	Presentation
Substance over form	Recording	Presentation
Providing information that is not required by the Standards of GRAP	Recording	Presentation