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Statements of Financial Accounting Concepts

Statements of Financial Accounting Concepts : Accounting Standards. 1999/2000 ed. 1999年版 FASB コンセプト

・ISBN 978-0-471-35518-2 paper

絶版

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著者・編者Financial Accounting Standards Board,
出版社(Wiley, US)
出版年月1999
ページ数284 pp.
言語ENG
ニュース番号<459-596>

解説

This title 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 the selection of economic events to be recognised and measured for financial reporting in financial statements. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish Generally Accepted Accounting Principles.