Statements of financial accounting concepts : accounting standards
著者
書誌事項
Statements of financial accounting concepts : accounting standards
John Wiley & Sons, c2003
2003/2004 ed
- タイトル別名
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Accounting standards
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注記
Includes bibliographical references and index
"As of June 1, 2003"
内容説明・目次
内容説明
Contains the full text of the 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.
目次
1. Objectives of Financial Reporting by Business Enterprises. 2. Qualitative Characteristics of Accounting Information. 3. Elements of Financial Statements of Business Enterprises. 4. Objectives of Financial Reporting by Nonbusiness Organizations. 5. Recognition and Measurement in Financial Statements of Business Enterprises. 6. Elements of Financial Statements (a replacement of FASB Concepts Statement No. 3 incorporating an amendment of FASB Concepts Statement No. 2) 7. Using Cash Flow Information and Present Value in Accounting Measurements. Topical Index.
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