Statements of financial accounting concepts : accounting standards
著者
書誌事項
Statements of financial accounting concepts : accounting standards
Wiley, c1999
1999/2000 ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This title contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide the selection of economic events to be recognised and measured for financial reporting in financial statements. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish Generally Accepted Accounting Principles.
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