Statements of Financial Accounting Concepts, 2003/2004 Edition
by Financial Accounting Standards Board (FASB)Edition: 1st
Format: Paperback
Pub. Date: 2004-01-01
Publisher(s): Wiley
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Summary
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.
Table of Contents
| Objectives of Financial Reporting by Business Enterprises | |
| Qualitative Characteristics of Accounting Information | |
| Elements of Financial Statements of Business Enterprises | |
| Objectives of Financial Reporting by Nonbusiness Organizations | |
| Recognition and Measurement in Financial Statements of Business Enterprises | |
| Elements of Financial Statements (a replacement of FASB Concepts Statement No. 3-incorporating an amendment of FASB Concepts Statement No. 2) | |
| Using Cash Flow Information and Present Value in Accounting Measurements | |
| Topical Index | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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