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Statements of Financial Accounting Concepts 2003/2004 Edition

Statements of Financial Accounting Concepts 2003/2004 Edition : Accounting Standards as of June 1, 2003.

・ISBN 978-0-471-23014-4 paper

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著者・編者Financial Accounting Standards Board,
出版社(Wiley, US)
出版年月2003
ページ数365 pp.
言語ENG
ニュース番号<499-506>

解説

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.