The Effects Of Accounting Concepts On The Financial Statements (a Critique) A Case Study Of Cpar Uganda And Other Organizations Like; Unicef, Unhcr, Un, Unaids

ABSTRACT The study sought to establish and understand the effects of accounting concepts on the financial statements. It mainly looked at CPAR Uganda, a non-profit making organization. The researcher utilized both quantitative and qualitative methods for data analysis. Respondents included Financial Managers, Accounts Assistants and other employees of the organization. The findings of the research revealed that Accounting Concepts are used by organizations (CPAR Uganda) in the preparation of financial statements and they are supplemented by accounting standards (IAS)/financial reporting stand…