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

John Wiley & Sons, c2003

2003/2004 ed

タイトル別名

Accounting standards

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.

「Nielsen BookData」 より

• NII書誌ID(NCID): BA63972984
• ISBN:
  • 0471230146
• 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