0 a basic principle of accounting stating that the same methods for doing accounts should be used from one financial year to the next so that profits, losses, etc. can be compared:
According to the consistency concept, once a business has decided on a particular method for treating an accounting item, it will treat all similar items in the same way in the future.
We can complete it step by step however long the road is and it can't be completed however short the road is if you don't even mark your footprint.