Statements of Financial Accounting Concepts: Accounting Standards 1999/2000,9780471355182

Statements of Financial Accounting Concepts: Accounting Standards 1999/2000

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Edition: 99th
ISBN13: 9780471355182
ISBN10: 0471355186
Format: Paperback
Pub. Date: 1999-08-01
Publisher(s): John Wiley & Sons Inc
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List Price: $29.85

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Summary

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.

Table of Contents

1 Objectives of Financial Reporting by Business Enterprises
1(25)
2 Qualitative Characteristics of Accounting Information
26(57)
3 Elements of Financial Statements of Business Enterprises
83(3)
4 Objectives of Financial Reporting by Nonbusiness Organizations
86(33)
5 Recognition and Measurement in Financial Statements of Business Enterprises
119(50)
6 Elements of Financial Statements (a replacement of FASB Concepts Statement No. 3--incorporating an amendment of FASB Concepts Statement No. 2)
169(106)
Topical Index 275

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