A fundamental concept or assumption that underlies the practice of accounting.

लेखाकरण का सिद्धांत

English Usage: The accounting principle of revenue recognition states that revenue should be recognized when it is earned rather than when it is received.

Hindi Usage: लेखाकरण का सिद्धांत यह कहता है कि राजस्व को तब मान्यता दी जानी चाहिए जब यह अर्जित किया गया हो, न कि जब यह प्राप्त किया गया हो।