Opponents of equity accounting argue that it breaches the principle relating to 'realisation',which tends to be linked to the traditional notion of conservatism:

Name: Opponents of equity accounting argue that it breaches the principle relating to 'realisation',which tends to be linked to the traditional notion of conservatism:
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Opponents of equity accounting believe that it breaches the principle of 'realisation', which is a key traditional accounting principle linked to conservatism.

Opponents of Equity Accounting Argue That It Breaches the Principle