Statements of financial accounting concepts : accounting standards
著者
書誌事項
Statements of financial accounting concepts : accounting standards
John Wiley, c2007
2007 ed
- タイトル別名
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Statements of financial accounting concepts : as amended 2007 edition : accounting standards
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
"The FASB Statements of Financial Accounting Concepts" 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. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish Generally Accepted Accounting Principles.
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