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FASB publications offer a way to solve unstructured problems, aiming to challenge students to think critically about the standard setting process, learn research skills, and become familiar with professional accounting tools. This volume presents 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 recognised and measured for financial reporting and 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.