Realization
This concept relates to the reorganization in the company incomes (revenues). The revenue would be recorded whether the transaction completed or not, the money received or not. For example: when Pear International sell goods value 100,000 USD to a customer, this amount of money will be recorded right away when goods are delivered to customer even customer has not paid 100,000 USD yet.
Uniformity disclosure
This concept requires every related information; all of the materiality must be disclosed and reported in the financial statement or in the financial report note. For example: the general capital of Pear International is being used for different purposes, whether it’s been using for major of minor, all of the spending or receiving must be recorded and reported in the report.