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商品詳細

Name: Statements of Financial Accounting Concepts 2002/2003 Edition. Accounting Standards as of June 1, 2002.
Author: Financial Accounting Standards Board
ISBN: 978-0-471-21858-6

Statements of Financial Accounting Concepts 2002/2003 Edition. Accounting Standards as of June 1, 2002.

・ISBN 978-0-471-21858-6 paper

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著者・編者	Financial Accounting Standards Board,
出版社	(Wiley, US)
出版年月	2002
言語	ENG
ニュース番号	＜489-658 492-556＞

解説

The FASB Statements of Financial Accounting Concepts contains the full text of the seven 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. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish Generally Accepted Accounting Principles.