Consistency

The uses physicians of accounting information required for further quantification procedures remain in time.
This principle refers to the consistency in the application of accounting and valuation of items other criteria (not capitalization or capitalization of expenditures related to fixed assets, accounting treatment of pension plans to individual processing improvements leases, etc. .)
As a consistency in the classification of items within the community financial statements. Financial reasons is wrong if in a year will get an item is classified as a deferred credit and other account is classified as a complementary asset (if Interest in Conducting sales and subscriptions).
Have been said in jest to plan a company whose earnings are inadequate to be rather counter and no change of administrator, as the accountants with professional standards may cause the profits of enterprises, without violating the principles.
The Secretary of the Treasury if it attached to the principle of consistency, because if it did not, companies would reduce their tax burden vitamins just looking for those criteria that show lower profits, possibly herbal without respecting the principle of consistency. (in the treatment of co-products could be an accountant in a joint recital apportion the cost method, market value weighted to apportion the overall cost.
Another case would differ if the cost of this exercise was bad in terms of profits and then recoup those costs in the periods with higher profits and save taxes, to help the company

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