Accounting standards : statements of financial accounting concepts
著者
書誌事項
Accounting standards : statements of financial accounting concepts
J. Wiley, c1998
1998/99 ed
- : pbk
- タイトル別名
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Statements of financial accounting concepts
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注記
Includes index
内容説明・目次
内容説明
This volume contains the full text of five of the six Statements of Financial Accounting Concepts. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting their display in financial statements. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.
目次
Objectives of Financial Reporting by Business Enterprises. Qualitative Characteristics of Accounting Information. Elements of Financial Statements of Business Enterprises. Objectives of Financial Reporting by Nonbusiness Organizations. Recognition and Measurement in Financial Statements of Business Enterprises. Elements of Financial Statements (a Replacement of FASB Concepts Statement No.3--Incorporating an Amendment of FASB Concepts Statement No. 2). Topical Index.
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