Statements of financial accounting concepts : accounting standards

著者

• Financial Accounting Standards Board

書誌事項

Statements of financial accounting concepts : accounting standards

Financial Accounting Standards Board

Wiley, c2000

2000/2001 ed

タイトル別名

Accounting standards

注記

Includes bibliographical references and index

"As of June 1, 2000"

内容説明・目次

内容説明

The FASB Statements of Financial Accounting Concepts 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 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.

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詳細情報

• NII書誌ID(NCID): BA49638122
• ISBN:
  • 047138996X
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: v, 365 p.
• 大きさ: 24 cm
• 分類:
  • NDC9 : 336.9
  • DC21 : 657.3021873
• 件名:
  • LCSH : Financial statements -- Standards -- United States