Statements of Financial Accounting Concepts 1997

Statements of Financial Accounting Concepts 1997

by Financial Accounting Standards Board

Paperback

$43.75

Overview

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.

Product Details

ISBN-13: 9780471195177
Publisher: Wiley, John & Sons, Incorporated
Publication date: 08/28/1997
Pages: 800
Product dimensions: 6.01(w) x 9.23(h) x 0.45(d)

Table of Contents

1Objectives of Financial Reporting by Business Enterprises1
2Qualitative Characteristics of Accounting Information29
3Elements of Financial Statements of Business Enterprises97
4Objectives of Financial Reporting by Nonbusiness Organizations101
5Recognition and Measurement in Financial Statements of Business Enterprises141
6Elements of Financial Statements (a replacement of FASB Concepts Statement No. 3--incorporating an amendment of FASB Concepts Statement No. 2)187
7Using Cash Flow Information and Present Value in Accounting Measurements289
Topical Index351

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