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This Concept Map, created with IHMC CmapTools, has information related to: Assertions, Existence means All assets, liabilities, equity exist as at balance sheet date, Classes of transactions and events including Cut-off, Classes of transactions and events including Accuracy, Understandability means Financial information and disclosures are clearly described and expressed, Balance sheet items including Completeness, Presentation and disclosure including Completeness, Classes of transactions and events including Occurrence, Presentation and disclosure including Classification, Balance sheet items including Rights and obligations, Presentation and disclosure including Rights and obligations, Presentation and disclosure including Understandability, Assertions about Classes of transactions and events, Classes of transactions and events including Classification, Presentation and disclosure including Valuation and allocation, Presentation and disclosure including Occurrence, Balance sheet items including Existence, Cut-off means All transactions/ events are recorded in proper period, Classes of transactions and events including Completeness, Management makes Assertions, Presentation and disclosure including Accuracy