first+principles
131Statement of Principles — A document first issued by the Accounting Standards Board in 1995 in an attempt to provide a conceptual framework for UK accounting standards. There are seven chapters: 1. The Objectives of Financial Statements 2. Qualitative Characteristics of… …
132Roch|dale principles — or Roch|dale system «ROCH dayl», a cooperative system in which profits are divided among the members in proportion to their purchases. ╂[< Rochdale, England, the site of the first cooperative store in England] …
