The concept of the principle of uniformity or also called the principle of consistency on lesser occasions, establishes the set of rules followed by a company in relation to accounting and its assets, which is why it is included in the Generally accepted accounting principles.
The evaluation criterion of the principle of uniformity indicates that the data must always be maintained over time and that the rules must be applied equally for all elements of the heritage that have the same nature. This means that financial statements that are compared with each other provide more information about the company's accounting, so that when uniformity prevails, the comparison of economic periods is much clearer.
Thus, the objective of the principle of uniformity is none other than to establish truthful information regarding the asset and passive of every company.